• International Public Sector Accounting

Standards ( IPSAS) adalah standar akuntansi

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