IPSAS Related Documents

IPSAS Related Documents

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The Adoption and Implementation of Internationally Recognised Public Accounting Standards in Malta

IPSAS, EPSAS and EPSAP: The European and Maltese contexts

Adoption of Accrual Accounting (+ IPSASs): The Maltese Case

IPSAS Project: Draft IPSASs & Guidelines Conceptual Framework Information Sessions - CIRCULAR

IPSAS Project: Draft IPSASs & Guidelines - CIRCULAR

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

IPSAS 17 Property, Plant and Equipment - as adopted by the MG (Standards) - DRAFT *

IPSAS 17 Property, Plant and Equipment - as adopted by the MG (Guidelines) - DRAFT **

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

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

IPSAS 21 & 26 Impairment - as adopted by the MG (Guidelines) - DRAFT *

IPSAS 31 Intangible Assets - as adopted by the MG (Standards) - DRAFT *

IPSAS 31 Intangible Assets - as adopted by the MG (Guidelines) - DRAFT *

IPSAS 13 Leases - as adopted by the MG (Standards) - DRAFT

IPSAS 13 Leases - as adopted by the MG (Guidelines) - DRAFT

IPSAS 16 Investment Property - as adopted by the MG (Standards) - DRAFT *

IPSAS 16 Investment Property - as adopted by the MG (Guidelines) - DRAFT *

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

IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors - as adopted by the MG (Guidelines) - DRAFT

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

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

IPSAS 5 Borrowing Costs - as adopted by the MG (Standards) -DRAFT

IPSAS 5 Borrowing Costs - as adopted by the MG (Guidelines) -DRAFT

IPSAS 11 Construction Contracts - as adopted by the MG (Standards) -DRAFT

IPSAS 11 Construction Contracts - as adopted by the MG (Guidelines)- DRAFT

IPSAS 12 Inventories - as adopted by the MG (Standards) - DRAFT

IPSAS 12 Inventories - as adopted by the MG (Guidelines) - DRAFT

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

IPSAS 19 Provisions Contingent Liabilities and Contingent Assets - as adopted by MG (Guidelines)- DRAFT

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

IPSAS 32 Services Concession Arrangements Grantor - as adopted by MG (Guidelines)- DRAFT

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

IPSAS 39 Employee Benefits - as adopted by the MG (Guidelines)-DRAFT

* Note that this is a revised version, uploaded on 22^nd January 2018

** Note that this is a revised version, uploaded on March 2020

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