Order by Name Effective Date Transfer Expenses 2026-01-01 Retirement Benefit Plans 2026-01-01 Revenue 2026-01-01 Measurement 2025-01-01 Leases 2025-01-01 Non-current Assets Held for Sale and Discontinued Operations 2025-01-01 Property, Plant, and Equipment 2025-01-01 Improvements to IPSAS, 2021 2023-01-01 Social Benefits 2023-01-01 Public Sector Specific Financial Instruments 2023-01-01 Financial Instruments Update Project 2022-01-01 Strategy and Work Plan 2019-2023 2019-01-02 Public Sector Combinations 2019-01-01 Cash Basis IPSAS – Limited Scope Review 2015 2019-01-01 Impairment of Revalued Assets 2018-01-01 Employee Benefits (limited scope project) 2018-01-01 Interests in Other Entities 2017-01-01 First-Time Adoption of Accrual Basis IPSASs 2017-01-01 Service Concession Arrangements 2014-01-01 Financial Instruments 2013-01-01 Improvements to IPSAS 2011 2013-01-01 Improvements to IPSAS 2010 2012-01-01 Intangible Assets 2011-01-04 Improvements 2009 2011-01-01 Agriculture 2011-01-01 Impairment of Cash-Generating Assets 2009-01-04 Employee Benefits 2008-01-01 Public Sector Conceptual Framework Cash Basis Review 2008-2010 Reporting Service Performance Information Government Business Enterprises Cash Basis IPSAS- Disclosure by Recipients of External Assistance Financial Statement Discussion and Analysis Limited Scope Update of Conceptual Framework Reporting on the Long-Term Sustainability of Public Finances Infrastructure Assets Alignment of IPSAS and Government Finance Statistics Reporting Guidelines Heritage View Open Projects
