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IFRS – IFRS S2 – Climate-related disclosures
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iGRAP 21 - Effect of past decisions on materiality
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IPSAS - Framework
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IPSAS 1 - Presentation of financial statements
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IPSAS 10 - Financial reporting in hyperinflationary economies
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IPSAS 11 - Construction contracts
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IPSAS 12 - Inventories
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IPSAS 13 - Leases - Lessor
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IPSAS 14 - Events after the reporting date
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IPSAS 16 - Investment property
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IPSAS 17 - Property, plant and equipment
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IPSAS 18 - Segment reporting
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IPSAS 19 - Provisions, contingent liabilities and contingent assets
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IPSAS 2 - Cash flow statements
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IPSAS 20 - Related party disclosures
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IPSAS 21 - Impairment of non-cash generating assets
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