International Public Sector Accounting Standards Board: 2003

Author: Northeast University of Finance and Economics
Publisher:
Publish Date: 2004-11-01
Features: This book is characterized by its translation of the Chinese version of the "International Public Sector Accounting Standards Board Handbook (2003)" organized by the Accounting Standards Committee of the Ministry of Finance to promote Chinese government accounting research. This handbook is the official translation of the International Public Sector Accounting Standards Board's standards, recognized by the International Federation of Accountants (IFAC), and is a formal publication of the IFAC. It compiles relevant background information related to the IFAC and public sector accounting standards issued by the IFAC as of January 1, 2003.
Target Audience: Suitable for government agencies, relevant enterprises, public institutions, and research organizations for reference.
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Table of Contents:
Substantial changes since the 2001 handbook was published
International Federation of Accountants (IFAC) Public Sector Committee
Public Sector Accounting Standards
International Public Sector Accounting Standard No. 1 — Presentation of Financial Statements
International Public Sector Accounting Standard No. 2 — Cash Flow Statements
International Public Sector Accounting Standard No. 3 — Current Net Surplus or Deficit, Material Misstatements, and Changes in Accounting Policies
International Public Sector Accounting Standard No. 4 — Effects of Changes in Foreign Exchange Rates
International Public Sector Accounting Standard No. 5 — Borrowing Costs
International Public Sector Accounting Standard No. 6 — Consolidated Financial Statements and Accounting for Controlled Entities
International Public Sector Accounting Standard No. 7 — Accounting for Investments in Associates
International Public Sector Accounting Standard No. 8 — Financial Reporting in Joint Ventures
International Public Sector Accounting Standard No. 9 — Income from Exchange Transactions
International Public Sector Accounting Standard No. 10 — Financial Reporting in Hyperinflationary Economies
International Public Sector Accounting Standard No. 11 — Construction Contracts
International Public Sector Accounting Standard No. 12 — Inventory
International Public Sector Accounting Standard No. 13 — Leases
International Public Sector Accounting Standard No. 14 — Post-Balance Sheet Events
International Public Sector Accounting Standard No. 15 — Financial Instruments: Disclosure and Presentation
International Public Sector Accounting Standard No. 16 — Investment Property
International Public Sector Accounting Standard No. 17 — Property, Plant, and Equipment
International Public Sector Accounting Standard No. 18 — Segment Reporting
International Public Sector Accounting Standard No. 19 — Provisions and Contingent Assets
International Public Sector Accounting Standard No. 20 — Disclosures about Related Parties