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
(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
(published December 2006)		  
IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers) PDF
(published December 2006)		  
IPSAS 24 Presentation of Budget Information in Financial Statements PDF
(published December 2006)		  
IPSAS 25 Employee Benefits PDF
(published February 2008)		  
IPSAS 26 Impairment of Cash-Generating Assets PDF
(published February 2008)