IPSAS Standards
Vor den IPSAS Standards steht ähnlich dem Framework im System der IFRS ein Preface, das die Rahmenbedingungen für die IPSAS setzt.
  Bezeichnung Inhalt  IAS/IFRS
  IPSAS Preface PDF
Published January 2007		    
IPSAS 
1		 Presentation of Financial Statements PDF Definition der Grundlagen des
öfffentlichen Rechnungswesens		 IAS 1/IFRS 1
IPSAS
2		 Cash Flow Statements PDF Darstellung der Bewegung von Zahlungsmitteln - Kapitalflussrechnung IAS 7
IPSAS
3		 Net Surplus or Deficit for the Period - Fundamental Errors and Changing
in Accounting Policies PDF		 Ermittlung des Periodenergebnis, grundlegende Fehler und Änderungen
der Bilanzierungs- und Bewertungsmethoden		 IAS 8
IPSAS
4		 The Effects of changes in Foreign
Exchange Rates PDF
Published April 2008		 Auswirkungen von Änderungen der Wechselkurse IAS 21
IPSAS
5		 Borrowing Costs PDF Bilanzielle Behandlung von Fremdkapitalkosten IAS 23
IPSAS
6		 Consolidated Financial Statements – Accounting for Controlled Entities PDF Konzernrechnungslegung IAS 27
IPSAS
7		 Accounting for Investments in
Associates PDF		 Bilanzierung von Beteiligung an verbundenen Unternehmen IAS 28
IPSAS
8		 Financial Reporting of Interests in
Joint Ventures PDF		 Bilanzierung von Joint Ventures IAS 31
IPSAS
9		 Revenue from Exchange
Transactions PDF		 Ergebnisrealisierung aus gegenseitigen Leistungsbeziehungen (im Gegensatz zu Non-exchange transactions wie Steuern) IAS 18
IPSAS 
10 		Financial Reporting  in Hyperinflationary Economies PDF Rechnungslegung in Hochinflationsländern IAS 29
IPSAS
11		 Construction Contracts PDF Bilanzierung von langfristigen Fertigungsaufträgen IAS 11
IPSAS
12		 Inventories PDF Bilanzierung von Vorräten IAS 2
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13		 Leases PDF Bilanzierung von Leasingverträgen IAS 17
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14		 Events after the Reporting Date PDF Behandlung von Ereignissen nach dem Bilanzstichtag IAS 10
IPSAS
15		 Financial Instruments: Disclosure
and Presentation PDF		 Darstelllung und Angabe von Informationen über alle Arten von Finanzinstrumenten IAS 32
IPSAS 16 Investment Property PDF Bilanzierung von als Finanzinvestitionen gehaltene Immobilien IAS 40
IPSAS
17		 Property, Plant and Equipment PDF Bilanzierung von Sachanlagen IAS 16
IPSAS
18		 Segment Reporting PDF Regeln zur Segementberichterstattung IAS 14
IPSAS
19		 Provisions, Contingent Liabilities, Contingent Assets PDF Bilanzierung und Darstellung  von Rückstellungen, Eventualverbindlichkeiten und Eventualforderungen IAS 37
IPSAS
20		 Related Party Disclosures PDF Angaben über Beziehungen zu nahestehenden Unternehmen und Personen IAS 24
IPSAS 21 Impairment of Non-cash-generating
Assets PDF
Published December 2004		 Wertminderungen von nicht gewerblichen Vermögensgegenständen 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		    
IPSAS
27

Agriculture PDF
Published December 2009

 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.
  
IPSAS
28

Financial Instruments: Presentation PDF
Published January 2010

 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.
  
IPSAS
29

Financial Instruments: Recognition and Measurement PDF
Published January 2010

 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).
  
IPSAS
30

Financial Instruments: Disclosures PDF
Published January 2010

 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).
  
IPSAS
31		 Intangible Assets PDF
Published January 2010
 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.