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Module 5 – Presentation and Disclosure

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IPSAS 1 – Presentation of Financial Statements
IPSAS 2 – Cash Flow Statements
IPSAS 3 – Accounting Policies, Changes in Accounting Estimates and Errors
IPSAS 4 – The Effects of Changes in Foreign Exchange Rates
IPSAS 10 – Financial Reporting in Hyperinflationary Economies
IPSAS 14 – Events After the Reporting Date
IPSAS 18 – Segment Reporting
IPSAS 20 – Related Party Disclosures
IPSAS 22 – Disclosure of Financial Information About the General Government Sector
IPSAS 24 – Presentation of Budget Information in Financial Statements
IPSAS 44 – Non- Current Assets Held for Sale and Discontinued Operations
IPSAS 50 – Exploration for and Evaluation of Mineral Resources
RPG 1 – Reporting on the Long-Term Sustainability of an Entity’s Finances
RPG 2 – Financial Statement Discussion and Analysis
RPG 3 – Reporting Service Performance Information

IPSAS 18 – Segment Reporting

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