IPSASB
Internacionais > IPSAS
INTERNATONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD | ||||
IPSA | Assunto | Data | GASB | Observações |
| Framework | The Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities | 2023 | ||
| 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 | Substituida pela IPSAS 30 | ||
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 | |||
IPSAS 24 | Presentation of Budget Information in Financial Statements | |||
IPSAS 25 | Employee Benefits | |||
IPSAS 26 | Impairment of Cash-Generating Assets | |||
IPSAS 27 | Agriculture | Revogada | ||
IPSAS 28 | Financial Instruments: Presentation | |||
IPSAS 29 | Financial instruments: Regognition and Mensure | |||
IPSAS 30 | Financial Instruments: Disclosures | |||
IPSAS 31 | Intangible Asset | Substituída pela IPSAS 38 | ||
IPSAS 32 | Service Concession Arrangements | |||
IPSAS 33 | First-Time Adoption of Accrual Basis IPSAS | |||
IPSAS 34 | Separate Financial Statements | |||
IPSAS 35 | Consolidate Financial Statements | |||
IPSAS 36 | Insvestiment in Associates and Joint Ventures | |||
IPSAS 37 | Joint Arrangements | |||
IPSAS 38 | Disclosure of Interests in other entities | |||
IPSAS 39 | Employee Benefits | |||
IPSAS 40 | Public Sector Combinations | |||
IPSAS 41 | Financial Instruments | |||
IPSAS 42 | Social Benefits | |||
IPSAS 43 | Leases | |||
IPSAS 44 | Non-Current Assets Held For Sale and Discontinued | |||
IPSAS 45 | Property, Plant, and Equipment | |||
IPSAS 46 | Measurement | |||
IPSAS 47 | Revenue | |||
IPSAS 48 | Transfer Expenses | |||
IPSAS 49 | Retirement Benefut Plans | |||