The International Public Sector Accounting Standards Board has published its 2011 Handbook of International Public Sector Accounting Pronouncements.
In two volumes, the handbook contains all current IPSASB pronouncements, including 31 accrual-based standards and the IPSASB's cash basis standard. The IPSASB operates under the auspices of the International Federation of Accountants.
The 2011 handbook incorporates the amendments made as a result of the IPSASB’s 2010 Improvements Project, as well as a history of the amendments made to that standard, at the beginning of each accrual-based standard.
“The 2011 handbook provides a comprehensive set of accounting requirements and guidance developed specifically for preparers of public sector financial statements,” said IPSASB chair Andreas Bergmann in a statement. “In addition, the handbook has been updated to reflect the IPSASB’s Improvements Project, completed in November 2010.”
The handbook can be downloaded free of charge in PDF format from the Publications and Resources page of the IFAC Web site. Print copies of volumes I and II of the handbook are also available free of charge; however, shipping and handling charges apply. Orders can be placed at web.ifac.org/publications or by calling IFAC at (212) 286-9344.
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