Pronouncements

The IPSASB develops its pronouncements following a rigorous due process that includes input from the general public, IFAC member bodies and their members, and the IPSASB Consultative Group. To access electronic copies of IPSASB pronouncements free-of-charge, go to the IFAC online bookstore. Matters relating to copyright and translation are addressed in the relevant IFAC policy statements.

• International Public Sector Accounting Standards (IPSASs) set out recognition, measurement, presentation, and disclosure requirements dealing with transactions and events in the general purpose financial statements of all public sector entities. The IPSASB develops IPSASs which apply to the accrual basis and the cash basis of accounting.
• Consultation Papers promote discussion or debate on issues currently being considered by the IPSASB and seek comments from interested parties on the issues raised in the paper.
• Information Papers provide a detailed investigation into a particular subject of importance for public sector general purpose financial reporting.