Switzerland

Updates 

The book “IPSAS - Autorisierte Übersetzung der IPSAS Standards, Ausgabe 2008“ is based on the English-language original, the “Handbook of International Public Sector Accounting Pronouncements, 2008 Edition,” published in New York in April 2008. It contains standards 1-26 and a preface, which together form the core of the German edition.

Until a new edition in the German language appears, KPMG Switzerland is making the IFAC-authorized update and other up-to-date information about the development of IPSAS and accounting in the public sector available here.

IFAC/IPSASB

The link www.ifac.org/PublicSector / contains detailed information on IPSAS in English.

This includes the following documents:

IPSASB eNews

 

  • International Public Sector Accounting Standards Board eNews of May 25, 2010
    Download PDF (75 KB)   
  • International Public Sector Accounting Standards Board eNews of December 23, 2009
    Download PDF (70 KB)
  • International Public Sector Accounting Standards Board eNews of October 09, 2009
    Download PDF (68 KB) 

 

 

IPSAS Handbook 2011

 

IPSAS Handbook 2011 with background information.

 

Vol.1: Download PDF (6.72 MB)
Vol.2: Download PDF (7.50 MB) 

 

 

IPSAS Pronouncements

 

  • Improvements to IPSAS - January 2010
    Download PDF (451 KB)
  • IPSAS 31: International Public Sector Accounting Standards Board – Intangible Assets vom January 2010
    Download PDF (472 KB)
  • IPSAS 30: International Public Sector Accounting Standards Board – Financial Instruments: Disclosures vom January 2010
    Download PDF (414 KB)
  • IPSAS 29: International Public Sector Accounting Standards Board – Financial Instruments: Recognition & Measurement vom January 2010
    Download PDF (1.88 MB)
  • IPSAS 28: International Public Sector Accounting Standards Board – Financial Instruments: Presentation vom January 2010
    Download PDF (737 KB)
  • IPSAS 27: International Public Sector Accounting Standards Board - Agriculture December 2009                        
    Download PDF (169 KB)
     

 

 

IPSASB Strategy and Operational Plan 2007-2009

  • International Public Sector Accounting Standards Board: Strategy and Operational Plan 2007 - 2009
    Download PDF (210 KB)

IPSAS Exposure Drafts mit open / closed Comment Period

 

IPSAS Projekte

 

Sonstiges