IPSAS Topics

IPSASB | Handbook of Pronouncements

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Line Label Type Reference Name
1 Topics Network

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2 Components of Financial Report Heading IPSAS 1 21 topics:ComponentsOfFinancialReport
3 Face Statements Heading IPSAS 1 21 topics:FaceStatements
4 Statement of Financial Position Topic IPSAS 1 21 a topics:StatementOfFinancialPosition
5 Statement of Financial Performance Topic IPSAS 1 21 b topics:StatementOfFinancialPerformance
6 Statement of Changes in Net Assets/Equity Topic IPSAS 1 21 c topics:StatementOfChangesInNetAssetsEquity
7 Cash Flow Statement Topic IPSAS 1 21 d topics:CashFlowStatement
8 Nature of Economic Entity Heading IPSAS 1 150 b topics:NatureOfEconomicEntity
9 Basis of Presentation Heading IPSAS 1 127 a topics:BasisOfPresentation
10 Summary of Significant Accounting Policies Heading IPSAS 1 21 f topics:SummaryOfSignificantAccountingPolicies
11 Supporting Information for Items Presented in Face Statements Heading IPSAS 1 129 c topics:SupportingInformationForItemsPresentedInFaceStatements
12 Property, Plant and Equipment Topic IPSAS 1 88 a topics:PropertyPlantAndEquipment
13 Investment Property Topic IPSAS 1 88 b topics:InvestmentProperty
14 Intangible Assets Topic IPSAS 1 88 c topics:IntangibleAssets
15 Financial Assets Topic IPSAS 1 88 d topics:FinancialAssets
16 Investments Accountinged for Using Equity Method Topic IPSAS 1 88 e topics:InvestmentsAccountedForUsingEquityMethod
17 Inventories Topic IPSAS 1 88 f topics:Inventories
18 Recoveries from Nonexchange Transactions Topic IPSAS 1 88 g topics:RecoveriesFromNonexchangeTransactions
19 Receivables from Exchange Transactions Topic IPSAS 1 88 h topics:ReceivablesFromExchangeTransactions
20 Cash and Cash Equivalents Topic IPSAS 1 88 I topics:CashAndCashEquivalents
21 Taxes and Transfers Payable Topic IPSAS 1 88 j topics:TaxesAndTransfersPayable
22 Payables Under Exchange Transactions Topic IPSAS 1 88 k topics:PayablesUnderExchangeTransactions
23 Provisions Topic IPSAS 1 88 l topics:Provisions
24 Financial Liabilities Topic IPSAS 1 88 m topics:FinancialLiabilities
25 Net Assets/Equity Attributable to Noncontrolling Interest Topic IPSAS 1 88 n topics:NetAssetsEquityAttributableToNoncontrollingInterest
26 Net Assets/Equity Attributable to Controlling Interest Topic IPSAS 1 88 o topics:NetAssetsEquityAttributableToControllingInterest
27 Revenue Topic IPSAS 1 102 a topics:Revenue
28 Expenses Topic IPSAS 1 99 topics:Expenses
29 Finance Costs Topic IPSAS 1 102 b topics:FinanceCosts
30 Share of Surplus (Deficit) of Associates and Joint Ventures Accounted for Using Equity Method Investments Topic IPSAS 1 102 c topics:ShareOfSurplusDeficitOfAssociatesAndJointVenturesAccountedForUsingEquityMethodInvestments
31 Pretax Gain (Loss) Recognized on Disposal of Assets or Settlement of Liabilities Attributable To Discontinued Operations Topic IPSAS 1 102 d topics:PretaxGainLossRecognizedOnDisposalOfAssetsOrSettlementOfLiabilitiesAttributableToDiscontinuedOperations
32 Surplus (Deficit) Topic IPSAS 1 102 e topics:SurplusDeficit
33 Net Assets/Equity Topic IPSAS 1 127 b topics:NetAssetsEquity
34 Cash Flow Supplemental Information Topic IPSAS 1 127 b topics:CashFlowSupplementalInformation
35 Other Disclosures Heading IPSAS 1 129 d topics:OtherDisclosures
36 Contingent Liabilities and Unrecognized Contractual Commitments Topic IPSAS 1 129 d (i) topics:ContingentLiabilitiesAndUnrecognizedContractualCommitments
37 Nonfinancial Disclosures Topic IPSAS 1 129 d (ii) topics:NonfinancialDisclosures
38 Dividends Proposed or Declared Topic IPSAS 1 149 a topics:DividendsProposedOrDeclared
39 Cumulative Preference Dividends Not Recognized Topic IPSAS 1 149 b topics:CumulativePreferenceDividendsNotRecognized
40 Write-downs of Inventories Topic IPSAS 1 107 a topics:WriteDownsOfInventories
41 Restructurings Topic IPSAS 1 107 b topics:Restructurings
42 Disposals of Property, Plant, and Equipment Topic IPSAS 1 107 c topics:DisposalsOfPropertyPlantAndEquipment
43 Disposals of Investments Topic IPSAS 1 107 d topics:DisposalsOfInvestments
44 Discontinued Operations Topic IPSAS 1 107 e topics:DiscontinuedOperations
45 Litigation Settlements Topic IPSAS 1 107 f topics:LitigationSettlements
46 Other Reversals of Provisions Topic IPSAS 1 107 g topics:OtherReversalsOfProvisions
47 Segment Reporting Topic IPSAS 18 51 topics:SegmentReporting
48 Leases Topic IPSAS 13 1 topics:Leases
49 Events After Reporting Date Topic IPSAS 14 1 topics:EventsAfterReportingDate
50 Explanitory Information Heading topics:ExplanitoryInformation
51 Document and Entity Information Heading topics:DocumentAndEntityInformation

Last updated: 1/21/2019 6:34:38 PM