IPSAS kif Adottata mill-Gvern Malti - The Department

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IPSAS kif Adottata mill-Gvern Malti

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