2009 Handbook of IPSAS

The International Public Sector Accounting Standards (IPSASs) were adopted by the ICPAU in 2006, for application in the public sector. Since then, the Government of Uganda has been in the process of implementing the standards. The IPSASs represent international best practice in financial reporting by public sector entities. Volume I contains IPSAS 1 to IPSAS 19.  Volume II contains IPSAS 20 to IPSAS 26, as well as the Cash Basis IPSAS.

ICPAU Implementation Guidelines - IFRS for SMEs

Issued by the Council of the ICPAU, these Guidelines define what an SME is, for the purpose of implementation of the IFRS for SMEs. The IFRS for SMEs is effective for financial statements covering periods beginning on or after 1 January 2010.

International Financial Reporting Standard for Small and Medium-sized Entities

In July 2009, the International Accounting Standards Board (IASB) published the long-awaited International Financial Reporting Standard for Small and Medium-sized Entitite (IFRS for SMEs).  The Standard is applicable to entities that do not have public accountability and publish general purpose financial statements.  The IFRS for SMEs contains 35 sections dealing with various areas of financial reporting by SMEs.

IFRS for SMEs - Illustrative Financial Statements & Disclosure Checklist

Issued by the International Accounting Standards Board (IASB), this document provides guidance on the compliance with presentation and disclosure requirements of the IFRS for SMEs.

IFRS for SMEs - Basis for Conclusions

This document provides an overview of the 8-year process of development of the IFRS for SMEs and sets out the main issues addressed by the International Accounting Standards Board (IASB), the various accounting matters considered, and the Board's reasons for accepting some proposals and rejecting others.