Before the IPSAS standards, similar to the framework in the IFRS system
there is a preface which sets out the framework conditions for the IPSAS		  
  Designation  IAS/IFRS
  IPSAS Preface PDF
Published January 2007		  
IPSAS 1 Presentation of Financial Statements PDF IAS 1/IFRS 1
IPSAS 2 Cash Flow Statements PDF IAS 7
IPSAS 3 Net Surplus or Deficit for the Period - Fundamental Errors and Changing in Accounting Policies PDF IAS 8
IPSAS 4 The Effects of changes in Foreign Exchange Rates PDF
IPSAS 4 prescribes how to include foreign currency transactions and foreign operations in the financial statements, as well as how to translate financial statements into a presentation currency. The technical updates to IPSAS 4 clarify the requirements for public sector entities to convert foreign currency transactions and balances into their reporting currency.
Published April 2008
 IAS 21
IPSAS 5 Borrowing Costs PDF IAS 23
IPSAS 6 Consolidated Financial Statements – Accounting for Controlled Entities PDF IAS 27
IPSAS 7 Accounting for Investments in Associates PDF IAS 28
IPSAS 8 Financial Reporting of Interests in Joint Ventures PDF IAS 31
IPSAS 9 Revenue from Exchange Transactions PDF IAS 18
IPSAS 10 Financial Reporting  in Hyperinflationary Economies PDF IAS 29
IPSAS 11 Construction Contracts PDF IAS 11
IPSAS 12 Inventories PDF IAS 2
IPSAS 13 Leases PDF IAS 17
IPSAS 14 Events after the Reporting Date PDF IAS 10
IPSAS 15 Financial Instruments: Disclosure and Presentation PDF IAS 32
IPSAS 16 Investment Property PDF IAS 40
IPSAS 17 Property, Plant and Equipment PDF IAS 16
IPSAS 18 Segment Reporting PDF IAS 14
IPSAS 19 Provisions, Contingent Liabilities, Contingent Assets PDF IAS 37
IPSAS 20 Related Party Disclosures PDF IAS 24
IPSAS 21 Impairment of Non-cash-generating Assets PDF
Published December 2004		 IAS 36
IPSAS 22 Disclosure of Financial Information About the General Government Sector PDF
The objective of this Standard is to prescribe disclosure requirements for governments which elect to present information about the general government sector (GGS) in their consolidated financial statements. The disclosure of appropriate information about the GGS of a government can enhance the transparency of financial reports, and provide for a better understanding of the relationship between the market and non-market activities of the government and between financial statements and statistical bases of financial reporting.
Published December 2006		  
IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers) PDF
The objective of this Standard is to prescribe requirements for the financial reporting of revenue arising from non-exchange transactions, other than non-exchange transactions that give rise to an entity combination. The Standard deals with issues that need to be considered in recognizing and measuring revenue from non-exchange transactions including the identification of contributions from owners.
Published December 2006		  
IPSAS 24 Presentation of Budget Information in Financial Statements PDF
This standard requires a comparison of budget amounts and the actual amounts arising from execution of the budget to be included in the financial statements of entities which are required to, or elect to, make publicly available their approved budget(s) and for which they are, therefore, held publicly accountable. The standard also requires disclosure of an explanation of the reasons for material differences between the budget and actual amounts. Compliance with the requirements of this standard will ensure that public sector entities discharge their accountability obligations and enhance the transparency of their financial statements by demonstrating compliance with the approved budget(s) for which they are held publicly accountable and, where the budget(s) and the financial statements are prepared on the same basis, their financial performance in achieving the budgeted results.
Published December 2006		  
IPSAS 25 Employee Benefits PDF
The objective of this Standard is to prescribe the accounting and disclosure for employee benefits. Published February 2008		  
IPSAS 26 Impairment of Cash-Generating Assets PDF
The objective of this Standard is to prescribe the procedures that an entity applies to determine whether a cash-generating asset is impaired and to ensure that impairment losses are recognized. This Standard also specifies when an entity should reverse an impairment loss and prescribes disclosures.
Published February 2008		  
IPSAS 27

Agriculture PDF
IPSAS 27 prescribes the accounting treatment and disclosures related to agricultural activity, a matter not covered in other standards. Agricultural activity is the management by an entity of the biological transformation of living animals or plants (biological assets) for sale, or for distribution at no charge or for a nominal charge or for conversion into agricultural produce or into additional biological assets.
Published December 2009

  
IPSAS 28

Financial Instruments: Presentation PDF
International Public Sector Accounting Standard (IPSAS) 28, Financial Instruments: Presentation, replaces IPSAS 15, Financial Instruments: Disclosure and Presentation (issued December 2001), and should be applied for annual reporting periods beginning on or after January 1, 2013. Earlier application of this standard, simultaneously with IPSAS 29, Financial Instruments: Recognition and Measurement and IPSAS 30, Financial Instruments: Disclosures is encouraged.
Published January 2010

  
IPSAS 29

Financial Instruments: Recognition and Measurement PDF
IPSAS 29 prescribes recognition and measurement principles for financial instruments and is primarily drawn from International Accounting Standard 39, Financial Instruments: Recognition and Measurement (as at December 31, 2008, including certain amendments published by the International Accounting Standards Board as part of its Improvements to IFRSs issued in April 2009).
Published January 2010

  
IPSAS 30

Financial Instruments: Disclosures PDF
This International Public Sector Accounting Standard (IPSAS) prescribes disclosure requirements for financial instruments and is drawn from International Financial Reporting Standard 7, Financial Instruments: Disclosures published by the International Accounting Standards Board (IASB) (as at December 31, 2008, including amendments published in April 2009).
Published January 2010

  
IPSAS 31 Intangible Assets PDF
IPSAS 31 prescribes the accounting treatment for intangible assets. It is adapted for public sector entities from IAS 38, Intangible Assets. The objective of this standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another standard. This standard requires an entity to recognize an intangible asset if, and only if, specified criteria are met. The standard also specifies how to measure the carrying amount of intangible assets, and requires specified disclosures about intangible assets.
Published January 2010