IPSAS Pronouncement Based on

IPSAS 1 Presentation of Financial IAS 1

Statements

IPSAS 2 Cash Flow Statements IAS 7

IPSAS 3 Accounting Policies, IAS 8

Changes in Accounting
Estimates and Errors

IPSAS 4 The Effects of Changes in IAS 21

Foreign Exchange Rates

IPSAS 5 Borrowing Costs IAS 23

IPSAS 6 Consolidated and Separate IAS 27

Financial Statements

IPSAS 7 Investments in Associates IAS 28

IPSAS 8 Interests in Joint Ventures IAS 31

IPSAS 9 Revenue from Exchange IAS 18

Transactions

IPSAS 10 Financial Reporting in IAS 29

Hyperinflationary Economies

IPSAS 11 Construction Contracts IAS 11

IPSAS 12 Inventories IAS 2

IPSAS 13 Leases IAS 17

IPSAS 14 Events After the Reporting IAS 10

Date

IPSAS 15 Financial Instruments:

Disclosure and Presentation
— superseded by IPSAS 28
and IPSAS 30

IPSAS 16 Investment Property IAS 40

IPSAS 17 Property, Plant and IAS 16

Equipment

IPSAS 18 Segment Reporting IAS 14

IPSAS 19 Provisions, Contingent IAS 37

Liabilities and Contingent
Assets

IPSAS 20 Related Party Disclosures IAS 24

IPSAS 21 Impairment of Non-Cash- IAS 36

Generating Assets
IPSAS 22 Disclosure of Financial N/A
Information About the
General Government Sector

IPSAS 23 Revenue from Non- N/A

Exchange Transactions
(Taxes and Transfers)
IPSAS 24 Presentation of Budget N/A
Information in Financial
Statements

IPSAS 25 Employee Benefits IAS 19

IPSAS 26 Impairment of Cash- IAS 36

Generating Assets

IPSAS 27 Agriculture IAS 41

IPSAS 28 Financial Instruments: IAS 32

Presentation

IPSAS 29 Financial Instruments: IAS 39

Recognition and
Measurement

IPSAS 30 Financial Instruments: IFRS 7

Disclosures

IPSAS 31 Intangible Assets IAS 38

IPSAS 32 Service Concession IFRIC 12

Arrangements: Grantor

IPSAS 33 First-time Adoption of

Accrual Basis IPSASs

IPSAS 34 Separate Financial IAS 27

Statements

IPSAS 35 Consolidated Financial IFRS 10

Statements

IPSAS 36 Investments in Associates IAS 28

and Joint Ventures

IPSAS 37 Joint Arrangements IFRS 11

IPSAS 38 Disclosure of Interests in IFRS 12

Other Entities

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
The Conceptual Framework
for General Purpose
Financial Reporting by
Public Sector Entities

Financial Reporting under

the Cash-Basis of
Accounting