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PV 1 – IPSAS 9 and IPSAS 11 should be replaced with a new IPSAS primarily drawn from IFRS 15. Please submit comments in both a PDF and Word file.4.1 Note 1: Reporting entity · 4.2 Note 2: Basis of preparation and authorization for issue · 4.3 Note 3: Significant accounting policies · 4.4 Note 4: Prior- 1. Recommended Practice Guidelines. The International Public Sector Accounting Standards Board (IPSASB) sometimes finds that topics it takes on to its This International Public Sector Accounting Standard is drawn primarily from. International Accounting Standard IAS 1, Presentation of Financial Statements. IPSAS 1 — Presentation of Financial Statements. Mandatory. December 2006. 1 January 2008. IPSAS 2 — Cash Flow Statements. Mandatory. May 2000. 1 July 2001. Not allowed to offset assets and liabilities or revenue and expenses, unless required or permitted by other PBE. Standards. Comparative. Information. At least 1 IPSAS 1 - Presentation of Financial Statements (PDF | 216K) IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 115K). IPSAS 1 provides the bases of presentation for general purpose financial statements in order to ensure comparability on the one hand with the entity's The main changes proposed are: Scope. • to transfer from IPSAS 1 to IPSAS 3 Accounting Policies, Changes in Accounting. Estimates and Errors requirements IAS 1 has been further amended as a consequence of IFRSs issued after December 2003. IPSAS 1 does not include the consequential amendments arising from IFRSs IPSAS 1 sets out the manner in which general-purpose financial statements shall be prepared under the accrual basis of accounting, including guidance for IPSAS 1, Presentation of Financial Statements;. • IPSAS 2, Cash Flow Statements; and. • IPSAS 24, Presentation of Budget Information in Financial Statements IPSAS 1, Presentation of Financial Statements;. • IPSAS 2, Cash Flow Statements; and. • IPSAS 24, Presentation of Budget Information in Financial Statements The (IPSASB) developed this revised IPSAS 1 as a response to the (IASB's) project on Improvement to (IASs) and its own policy to converge public sector. This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 1 (Revised 2003), Presentation of.