International Public Sector Accounting Standards

International Public Sector Accounting Standards

International Public Sector Accounting Standards are a set of accounting standards which are based on the IFRS (formerly known as IAS). The IPSAS are issued by the IPSAS Board and adapted for the use by public sector entities.

Currently (September 2008) there are 26 standards on the accrual basis of accounting and one standard on the cash basis of accounting. However, further standards are being prepared. All the standards as well as the agenda of the IPSAS Board are available for download free of charge.

External links

* [http://www.ifac.org/PublicSector Website of the International Public Sector Accounting Standards Board (IPSASB)]
* [http://www.ipsas.org/ IPSAS Institute located in Bern, Switzerland (unauthorized by IFAC)]
* [http://www.ipsas.de German IPSAS website (unauthorized by IFAC)]
* [http://www.dgx.ch/ Implementing IPSAS (unauthorized by IFAC)]


Wikimedia Foundation. 2010.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • International Public Sector Accounting Standards — Les International Public Sector Accounting Standards (IPSAS) sont des normes comptables internationales pour le secteur public (gouvernements, collectivités locales, établissements publics et parapublics, institutions internationales, etc.).… …   Wikipédia en Français

  • International Public Sector Accounting Standards — Inhaltsverzeichnis 1 Allgemein 2 Das IPSAS Board 3 Übersicht über die Standards 4 Anwendung der IPSAS 5 …   Deutsch Wikipedia

  • International Public Sector Accounting Standards — ⇡ IPSAS …   Lexikon der Economics

  • International Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… …   Wikipedia

  • Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …   Wikipedia

  • Australian Accounting Standards Board — The Australian Accounting Standards Board is a Commonwealth Agency that deals with standard setting in the private and public sectors in Australia and has its own research and administrative staff.The Australian Accounting Standards Board (the… …   Wikipedia

  • Public sector organisations in New Zealand — New Zealand This article is part of the series: Politics and government of New Zealand Constitution …   Wikipedia

  • International Federation of Accountants — Die International Federation of Accountants (IFAC) ist eine internationale Vereinigung der Wirtschaftsprüfer. In ihr vereinigen sich 157 Mitgliedsorganisationen aus 123 Ländern. Damit repräsentiert sie, nach eigenen Angaben, 2,5 Millionen… …   Deutsch Wikipedia

  • International Accounting Standards of a public sector entity — tarptautiniai viešojo sektoriaus apskaitos standartai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Tarptautinės buhalterių federacijos Viešojo sektoriaus apskaitos standartų valdybos patvirtintos viešojo… …   Lithuanian dictionary (lietuvių žodynas)

  • International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period …   Law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”