The International Public Sector Accounting Standards Board has published its
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