IPSAS Compliant and IPSAS-Similar Financial Statements
Up one levelExamples of IPSAS compliant financial statements and financial statements that have been prepared on a very similar basis to IPSAS. These financial statements are provided as guidance to illustrate the type of statements and disclosures that should be prepared under IPSAS. These examples must be treated with care - even the financial statements that claim IPSAS compliance and get a clean audit opinion cannot be assumed to be 100% IPSAS compliant. Any treatment of an accounting issue needs to be reviewed against relevant IPSAS requirements to check that it is not in conflict with those requirements.
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IFAC 2007 Financial Statements
- IFAC 2007 Financial Statements
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European Commission Financial Statements 2006
- The European Commission produces financial statements on an 'IPSAS-similar' basis. They are 95% compliant with IPSAS.