Book Publish Date
07-Feb-2017
The most important changes of the 2015 version are the changes in the New Standards.
The IPSASB approved the following Standards which are included in this Handbook:
• IPSAS 33, First-time Adoption of International Public Sector Accounting Standards (IPSASs)
• IPSAS 34, Separate Financial Statements
• IPSAS 35, Consolidated Financial Statements
• IPSAS 36, Investments in Associates and Joint Ventures
• IPSAS 37, Joint Arrangements
• IPSAS 38, Disclosure of Interests in Other Entities
A number of IPSASs were amended as a result of the IPSASB’s Improvements to IPSASs 2014 project. This project involves making non-urgent but necessary changes to IPSASs. The following documents have been amended:
• IPSAS 1, Presentation of Financial Statements;
• IPSAS 17, Property, Plant, and Equipment;
• IPSAS 28, Financial Instruments: Presentation; and
• IPSAS 31, Intangible Assets.
The Preface and Chapters 5–8 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities were approved in September 2014 and issued in October 2014
to Read Volume I
Volume II