IPSAS 1 Presentation of Financial Statements sets out the overall considerations for the presentation of financial statements, guidance for their structure and minimum requirements for the content of financial statements prepared under the accrual basis of accounting.

IPSAS 2 Cash Flow Statements requires the provision of information about the changes in cash and cash equivalents during the financial period from operating, investing and financing activities.

IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors specifies the accounting treatment for changes in accounting estimates, changes in accounting policies and the correction of material errors.

IPSAS 4 The Effects of Changes in Foreign Exchange Rates deals with accounting for foreign currency transactions and foreign operations, sets out the requirements for determining which exchange rate to use for the recognition of certain transactions and balances, and prescribes how to recognize the financial effect of changes in exchange rates within the financial statements.

IPSAS 5 Borrowing Costs prescribes the accounting treatment for borrowing costs and requires either the immediate expensing of borrowing costs or, as an allowed alternative treatment, the capitalization of borrowing costs that are directly attributable to the acquisition, construction, or production of a qualifying asset.

IPSAS 6 Consolidated and Separate Financial Statements requires all controlling entities to prepare consolidated financial statements, which consolidate all controlled entities on a line-by-line basis.

IPSAS 7 Investments in Associates requires all such investments to be accounted for in the consolidated financial statements using the equity method of accounting.

IPSAS 8 Interests in Joint Ventures requires proportionate consolidation to be adopted as the benchmark treatment, and the equity method of accounting as an allowed alternative to account for joint ventures.

IPSAS 9 Revenue from Exchange Transactions establishes the conditions for the recognition of revenue arising from exchange transactions, and requires such revenue to be measured at the fair value of the consideration received or receivable.

IPSAS 10 Financial Reporting in Hyperinflationary Economies describes the characteristics of a hyperinflationary economy and requires financial statements of entities that operate in such economies to be restated so that the financial information provided is meaningful.

IPSAS 11 Construction Contracts defines construction contracts and establishes requirements for the recognition of revenues and expenses arising from such contracts.

IPSAS 12 Inventories establishes the measurement requirements for inventories (including those held for distribution at no or nominal charge), and provides guidance on the assignment of costs.

IPSAS 13 Leases establishes requirements for the accounting treatment of operating and finance leases by lessees and lessors.

IPSAS 14 Events After the Reporting Date establishes requirements for the treatment of certain events that occur after the reporting date, and distinguishes between adjusting and non-adjusting events.

IPSAS 15 Financial Instruments: Disclosure and Presentation has been superseded by IPSAS 28 Financial Instruments: Presentation, IPSAS 29 Financial Instruments: Recognition and Measurement, and IPSAS 30 Financial Instruments: Disclosures.

IPSAS 16 Investment Property establishes the accounting treatment and related disclosures for investment property, providing for application of either a fair value or historical cost model.

IPSAS 17 Property, Plant and Equipment (PPE) establishes the accounting treatment for property, plant and equipment, including the basis and timing of their initial recognition, and the determination of their ongoing carrying amounts and related depreciation.

IPSAS 18 Segment Reporting establishes requirements for the disclosure of financial information of the distinguishable activities of reporting entities.

IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets establishes requirements for the recognition and measurement of provisions, and the disclosure of contingent liabilities and contingent assets.

IPSAS 20 Related Party Disclosures establishes requirements for the disclosure of transactions with parties that are related to the reporting entity.

IPSAS 21 Impairment of Non-Cash-Generating Assets prescribes the procedures that apply to determine whether a non-cash-generating asset is impaired and to ensure that impairment losses are recognized.

IPSAS 22 Disclosure of Financial Information About the General Government Sector prescribes disclosure requirements for governments that elect to present information about the general government sector in their consolidated financial statements.

IPSAS 23 Revenue from Non-Exchange Transactions deals with issues that need to be considered in recognizing and measuring revenue from non-exchange transactions.

IPSAS 24 Presentation of Budget Information in Financial Statements sets out the requirement for a comparison of budget amounts and the actual amounts arising from execution of the budget to be included in the financial statements, and a reconciliation of the actual amounts in the budget to actual amounts in the financial statements.

IPSAS 25 Employee Benefits prescribes the accounting treatment and disclosure requirements of employee benefits, including the timing of recognition of liabilities and expenses.

IPSAS 26 Impairment of Cash-Generating Assets prescribes the procedures that apply to determine whether a cash-generating asset is impaired and to ensure that impairment losses are recognized.

IPSAS 27 Agriculture prescribes the accounting treatment and disclosures for biological assets and agricultural produce at the point of harvest when they relate to agricultural activity.

IPSAS 28 Financial Instruments: Presentation establishes principles for presenting financial instruments as liabilities or net assets/equity and for offsetting financial assets and financial liabilities.

IPSAS 29 Financial Instruments: Recognition and Measurement establishes principles for recognizing and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items.

IPSAS 30 Financial Instruments: Disclosures requires entities to provide disclosures in their financial statements that enable users to evaluate (a) the significance of financial instruments for the entity's financial position and performance; and (b) the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the end of the reporting period, and how the entity manages those risks.

IPSAS 31 Intangible Assets prescribes the accounting treatment for recognizing and measuring intangible assets.

IPSAS 32 Service Concession Arrangements prescribes the accounting for service concession arrangements by the grantor, a public sector entity.

IPSAS 33 First-Time Adoption of Accrual Basis IPSASs. An entity shall apply those amendments for annual financial statements covering periods beginning on or after 1 January 2017.

IPSAS 34 Separate Financial Statements. An entity shall apply this Standard for annual financial statements covering periods beginning on or after 1 January 2017.

IPSAS 35 Consolidated Financial Statements. An entity shall apply this Standard for annual financial statements covering periods beginning on or after 1 January 2017.

IPSAS 36 Investments in Associates and Joint Ventures. An entity shall apply this Standard for annual financial statements covering periods beginning on or after 1 January 2017.

IPSAS 37 Joint Arrangements. An entity shall apply this Standard for annual financial statements covering periods beginning on or after 1 January 2017.

IPSAS 38 Disclosure of Interests in Other Entities. An entity shall apply this Standard for annual financial statements covering periods beginning on or after 1 January 2017.