The IPSAS Standards
Switzerland and IPSAS
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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)