The International Public Sector Accounting Standards Board (IPSASB) 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 2011 Handbook incorporates the amendments made as a result of the IPSASB’s 2010 Improvements Project, as well asâ€•at the beginning of each accrual-based standardâ€•a history of the amendments made to that standard.
“The 2011 Handbook provides a comprehensive set of accounting requirements and guidance developed specifically for preparers of public sector financial statements,” says IPSASB Chair Andreas Bergmann. “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 website. 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.