IPSAS 2014 Book
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Book Publish Date
Following are the most recent changes to this guide:
- International Public Sector Accounting Standard (IPSAS) 15, Financial Instruments: Disclosure and Presentation has been superseded by IPSAS 28, Financial Instruments: Presentation;
- IPSAS 29, Financial Instruments: Recognition and Measurement; and IPSAS 30, Financial Instruments: Disclosures. These Standards apply for annual financial statements covering periods beginning on or after January 1, 2013. As a result, IPSAS 15 is no longer applicable and has been withdrawn.
- Introduction of Recommended Practice Guidelines (RPGs). RPGs are pronouncements that provide guidance on good practice in preparing General Purpose Financial Reports (GPFRs) that are not financial statements.
1- RPG 1, Reporting on the Long-Term Sustainability of an Entity’s Finances.
2- RPG 2, Financial Statement Discussion and Analysis.