Technical developments - EPSAS

Technical developments

On this page you can find selected documents concerning the preparation of the EPSAS framework.

EPSAS screening reports on IPSAS

Screening reports under preparation

  • Screening report IPSAS 1 – Presentation of Financial Statements
  • Screening report IPSAS 3 – Accounting Policies, Changes in Accounting Estimates and Errors
  • Screening report IPSAS 9 – Revenue from Exchange Transactions
  • Screening report IPSAS 10 – Financial Reporting in Hyperinflationary Economies
  • Screening report IPSAS 11 – Construction Contracts
  • Screening report IPSAS 14 – Events after the Reporting Date
  • Screening report IPSAS 20 – Related Party Disclosure
  • Screening report IPSAS 23 – Revenue from Non-Exchange Transactions
  • Screening report IPSAS 24 – Presentation of Budget Information in Financial Statements
  • Screening report IPSAS 33 – First-time Adoption of Accrual Basis IPSAS
  • Screening report IPSAS 34 – Separate Financial Statements
  • Screening report IPSAS 40 – Public Sector Combinations

EPSAS Issues Papers