
| Vor den IPSAS Standards steht ähnlich dem Framework im System der IFRS ein Preface, das die Rahmenbedingungen für die IPSAS setzt |
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| Bezeichnung | Inhalt | IAS/IFRS | |
| IPSAS Preface PDF Published January 2007 |
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| 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 |
| IPSAS 13 | Leases PDF | Bilanzierung von Leasingverträgen | IAS 17 |
| IPSAS 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 |
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| IPSAS 23 | Revenue from Non-Exchange Transactions (Taxes and Transfers) PDF Published December 2006 |
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| IPSAS 24 | Presentation of Budget Information in Financial Statements PDF Published December 2006 |
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| IPSAS 25 | Employee Benefits PDF (published February 2008) |
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| IPSAS 26 | Impairment of Cash-Generating Assets PDF Published February 2008 |
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| 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. |
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| 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. |
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| 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). |
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| 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). |
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| 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. |
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