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Cash Basis Standards

IPSAS 1

 Presentation of Financial Statements

IPSAS 2

 Cash Flow Statements

IPSAS 3

 Accounting Policies, Changes in Accounting Estimates and Errors

IPSAS 4

 The Effects of Changes in Foreign Exchange Rates

IPSAS 5

 Borrowing Costs

IPSAS 6

 Consolidated and Separate Financial Statements

IPSAS 7

 Investments in Associates

IPSAS 8

 Interests in Joint Ventures

IPSAS 9

 Revenue from Exchange Transactions

IPSAS 10

 Financial Reporting in Hyperinflationary Economies

IPSAS 11

 Construction Contracts

IPSAS 12

 Inventories

IPSAS 13

 Leases

IPSAS 14

 Events after the Reporting Date

IPSAS 15

 Financial Instruments: Disclosure and Presentation

IPSAS 16

 Investment Property

IPSAS 17

 Property, Plant, and Equipment

IPSAS 18

 Segment Reporting

IPSAS 19

 Provisions, Contingent Liabilities and Contingent Assets

IPSAS 20

 Related Party Disclosures

IPSAS 21

 Impairment of Non-Cash-Generating Assets

IPSAS 22

 Disclosure of Financial Information about the General Government Sector

IPSAS 23

 Revenue from Non-Exchange Transactions (Taxes and Transfers)

IPSAS 24

 Presentation of Budget Information in Financial Statements

IPSAS 25

 Employee Benefits

IPSAS 26

 Impairment of Cash-Generating Assets

IPSAS 27

 Agriculture

IPSAS 28

 Financial Instruments: Presentation

IPSAS 29

 Financial Instruments: Recognition and Measurement

IPSAS 30

 Financial Instruments: Disclosures

IPSAS 31

 Intangible Assets

IPSAS 32

 Service Concession Arrangements: Grantor

Accrual Basis Standards


Unnumbered

Financial Reporting Under the Cash Basis of Accounting