untuk entitas sektor publik yang dikembangkan oleh entitas international sector public accounting standard board. (IPSASB) merupakan badan yang bernaung di bawah internatioanl federation of accounting (IFAC) • IPSAS yang diterbitkan oleh IPSASB terkait dengan pelaporan keuangan sektor publik, baik untuk yang masih menganut basis kas (cash basis) maupun yang telah mengadopsi basis akrual (accrual basis). IPSAS yang berbasis akrual dikembangkan dengan mengacu kepada International Financial Reporting Standards (IFRS), standar akuntansi bisnis yang diterbitkan oleh International Accounting Standards Board (IASB), sepanjang ketentuan-ketentuan di dalam IFRS dapat diterapkan di sektor publik Standar akuntansi sektor publik yang telah dihasilkan oleh IPSAS hingga tahun 2010 adalah: 1. IPSAS 1 Presentation of financial statements 2. IPSAS 2--- cash flow statement 3. IPSAS 3 --- Accounting Policies, Changes In Accounting Estimates and errors 4. IPSAS 4 --- the effects of changess in foregn exchange rates 5. IPSAS 5 --- Borrowing Costs 6. IPSAS 6--- consolidated and separate financial statements 7. IPSAS 7 --- investment in asssociates 8. IPSAS 8 --- interests in joint venture 9. IPSAS 9 --- revenue from exchange transacctions. 10. IPSAS 10---Financial Reporting in Hyperinflationary Economies 11.IPSAS 11---Construction Constracts 12.IPSAS 12---Inventories 13.IPSAS 13---Leases 14.1IPSAS 14---Events After the Date 14. IPSAS 14---Events After the Date 15. IPSAS 15---Financial Instrument: Disclosure and Presentation 16. IPSAS 16---Investment Property 17. IPSAS 17---Property, Plant, and Equipment 18. IPSAS 18---Segment Reporting 19. IPSAS 19---Provisions, Contingent Liabilities and Contingent Assets 20. IPSAS 20--- Related Party Disclosures 21. IPSAS 21---Impairment of Non-Cash Generating Assets 22. IPSAS 22---Disclusore of Information about the General Goverment Sector (IFAC, 2010)\ 23. IPSAS 23---Revenue from Non-Exchange Transaction (Taxes and Transfers) 24. IPSAS 24---Presentation of Budget Information in Financial Statements 25. IPSAS 25---Employed benefits 26. IPSAS 26---Impairment of Cash Generating Assets 27. IPSAS 27---Agriculture 28. IPSAS 28---Financial Intrument: Presentation 29. IPSAS 29---Financial Instrument: Recognitiom and Measurement 30. IPSAS 30---Financial Instrument : Disclouser 31. IPSAS 31---Intangible Assets. (IFAC, 2010) 32. IPSAS 32---Service Concession Arragement: Grantor