IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS, IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS, IPSAS 4―THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES, IPSAS 6—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD, IPSAS 7—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD, IPSAS 8—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD, IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS, IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES, IPSAS 15—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD, IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS, 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—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD, IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS, IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION, IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT, IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES, IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR, IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS), IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS, IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES, IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES, INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING, INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING, INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017, INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017, INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES, RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES, RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS, RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION, ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2018, 2016 Handbook of International Public Sector Accounting Pronouncements, 2019 Handbook of International Public Sector Accounting Pronouncements, 2020 Handbook of International Public Sector Accounting Pronouncements, Non-Authoritative Amendments to IPSAS 41, Financial Instruments. Copyright © 2020 The International Federation of Accountants (IFAC). Further iterations of this set of illustrative financial statements will be updated for all additions and amendments to the suite of PBE Standards. their work, the FAAC IPSAS Sub-Committee have specified a National Chart of Accounts (NCOA) and standard formats for General Purpose Financial Statements (GPFS), sometimes referred to as KFinal AccountsL or Kthe Accountant GeneralLs ReportL. 1. Since then, IPSAS 1 has been amended by the following IPSASs: The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form. Public Sector Entity (PSE) is an existing preparer of IPSAS financial statements. IPSAS 1, Presentation of Financial Statements was issued in May 2000. ABC Limited prepares consolidated financial statements. Statement of financial position whether to apply the SSP requirements of PBE IPSAS 1 Presentation of Financial Statements or to early adopt PBE FRS 48 Service Performance Reporting. The External Auditor has given his opinion and report on the 2018 financial statements, both of which are also submitted to the Board as required by Financial Regulation 14.8 and the Annex to the Financial … ");b!=Array.prototype&&b!=Object.prototype&&(b[c]=a.value)},h="undefined"!=typeof window&&window===this?this:"undefined"!=typeof global&&null!=global?global:this,k=["String","prototype","repeat"],l=0;l
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Mongolian Government D produces separate financial statements. Kazakh 1. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. Illustrative example of general purpose financial statements for the year ended 30 June 2011 prepared in accordance with the Financial Reporting Act 1993, the Companies Act 1993, applying New Zealand equivalents to International Financial Reporting Standards (NZ IFRS). Earlier application is encouraged, however, if an entity decides to apply the requirements early it shall disclose that fact and apply the whole series of standards (IPSAS 34 through IPSAS 38) at … We have not extended this out to the notes of the financial statements. IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS History of IPSAS This version includes amendments resulting from IPSASs issued up to January 31, 2018. ... mandatory for the financial year ending 30 September 2018 and the financial year or interim period ending 31 December 2018. 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