IPSAS as Adopted by the Maltese Government

IPSAS Project: Draft IPSASs & Guidelines – CIRCULAR 

Overview of the Conceptual Framework for General Purpose Financial Reporting (IPSASB) – VIDEO 

IPSAS 3 Accounting Policies Changes in Accounting Estimates and Errors – as adopted by the Maltese Government (Standards)- DRAFT 

IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors – as adopted by the Maltese Government (Guidelines) – DRAFT    

IPSAS 4 The Effects of Changes In Foreign Exchange Rates – as adopted by the Maltese Government (Standards) -DRAFT 

IPSAS 4 The Effects of Changes in Foreign Exchange Rates as adopted by the Maltese Government (Guidelines) -DRAFT 

 IPSAS 5 Borrowing Costs – as adopted by the Maltese Government (Standards) –DRAFT   

IPSAS 5 Borrowing Costs – as adopted by the Maltese Government (Guidelines) –DRAFT 

IPSAS 11 Construction Contracts – as adopted by the Maltese Government (Standards) –DRAFT   

IPSAS 11 Construction Contracts – as adopted by the Maltese Government (Guidelines)- DRAFT   

IPSAS 12 Inventories – as adopted by the Maltese Government (Standards) – DRAFT   

IPSAS 12 Inventories – as adopted by the Maltese Government (Guidelines) – DRAFT   

IPSAS 13 Leases – as adopted by the Maltese Government (Standards) – DRAFT    

IPSAS 13 Leases – as adopted by the Maltese Government (Guidelines) – DRAFT  

IPSAS 16 Investment Property – as adopted by the Maltese Government (Standards) – DRAFT * 

IPSAS 16 Investment Property – as adopted by the Maltese Government (Guidelines) – DRAFT * 

IPSAS 17 Property, Plant and Equipment – as adopted by the Maltese Government (Standards) – DRAFT * 

IPSAS 17 Property, Plant and Equipment – as adopted by the Maltese Government (Guidelines) – DRAFT ** 

 IPSAS 19 Provisions Contingent Liabilities and Contingent Assets – as adopted by the Maltese Government (Standards) – DRAFT 

IPSAS 19 Provisions Contingent Liabilities and Contingent Assets – as adopted by the Maltese Government (Guidelines)– DRAFT   

IPSAS 21 Impairment of Non-Cash-Generating Assets – as adopted by the Maltese Government (Standards) – DRAFT * 

IPSAS 26 Impairment of Cash-Generating Assets – as adopted by the Maltese Government (Standards) – DRAFT * 

IPSAS 21 & 26 Impairment – as adopted by the Maltese Government (Guidelines) – DRAFT * 

IPSAS 31 Intangible Assets – as adopted by the Maltese Government (Standards) – DRAFT *   

IPSAS 31 Intangible Assets – as adopted by the Maltese Government (Guidelines) – DRAFT * 

IPSAS 32 Service Concession Arrangements – as adopted by the Maltese Government (Standards)– DRAFT 

IPSAS 32 Services Concession Arrangements Grantor – as adopted by Maltese Government (Guidelines)– DRAFT   

IPSAS 39 Employee Benefits – as adopted by the Maltese Government (Standards)– DRAFT      

IPSAS 39 Employee Benefits – as adopted by the Maltese Government (Guidelines)–DRAFT