Financial Management and Analysis of Projects - Knowledge Management - International Standards

Table of Contents

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Foreword

1. Introduction to the Guidelines

2. User Instructions

3. Preparing and Appraising Investment Project

4. Financial Management of Executing Agencies

5. Reporting and Auditing

6. Financial Institutions

7. Knowledge Management

7.1. Useful Websites

7.2. Operations Manual (OM)

7.3. Project Administration Instructions (PAIs)

7.4. International Standards

7.4.1. International Financial Reporting Standards (IFRS)

7.4.2. International Accounting Standards (IAS)

7.4.3. International Standards on Auditing (ISAs)

7.4.4. International Auditing Practice Statements (IAPSs)

7.4.5 International Public Sector Accounting Standard (IPSAS)

7.4.6 International Organization of Supreme Audit Institutions Auditing Standards

7.5. International Accounting and Auditing Architecture

7.6. Financial Review Checklist for RRPs

7.7. Appraisal Checklist: Nonrevenue-Earning Project

7.8. Appraisal Checklist: Revenue-Earning Project

7.9. Appraisal Checklist: Private Sector Project

7.10. Appraisal Checklist: Financial Institution

7.11. Undertaking Sensitivity and Risk Analyses

7.12. Model Operating Covenants

7.13. Model Capital Structure Covenants

7.14. Model Liquidity Covenants

7.15. Commonly Used Ratios

7.16. Model Financial Statements: Service Organization

7.17. Model Financial Statements: Manufacturing Organization

7.18. Model Terms of Reference for an Auditor

7.19. Audit Report Questionnaire

Addendum

Financial Management and Analysis of Projects : 7. Knowledge Management : 7.4. International Standards

7.4.5 International Public Sector Accounting Standard (IPSAS)

IPSAS 1	Presentation of Financial Statements
IPSAS 2	Cash Flow Statements
IPSAS 3	Net Surplus or Deficit for the Period, Fundamental Errors and Changes in Accounting Policies
IPSAS 4	The Effects of Changes in Foreign Exchange Rates
IPSAS 5	Borrowing Costs
IPSAS 6	Consolidated Financial Statements and Accounting for Controlled Entities
IPSAS 7	Accounting for Investments in Associates
IPSAS 8	Financial Reporting of Interests in Joint Ventures
IPSAS 9	Revenue from Exchange Transactions
IPSAS 10	Financial Reporting in Hyperinflationary Economies
IPSAS 11	Construction Contracts
IPSAS 12	Inventories
IPSAS 13	Leases
IPSAS 14	Events After the Reporting Date
IPSAS 15	Financial Instruments: Disclosure and Presentation
IPSAS 16	Investment Property
IPSAS 17	Property, Plant and Equipment
IPSAS 18	Segment Reporting
IPSAS 19	Provisions, Contingent Liabilities and Contingent Assets
IPSAS 20	Related Party Disclosures
IPSAS 21	Impairment of Non-Cash generating Assets
CASH BASIS IPSAS: Financial Reporting Under The Cash Basis of Accounting
International Public Sector Guidelines
No. 2 Applicability of International Standards on Auditing to the Audits of Financial Statements of Government Business Enterprises.

PSC Study 14, Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This new study identifies key issues to be addressed in the migration from the cash to the accrual basis of accounting and alternate approaches that can be adopted in implementing the accrual basis in an efficient and effective manner in the public sector. It also identifies key requirements of International Public Sector Accounting Standards (IPSASs) and other relevant sources of guidance.

*The ADB website provides links to external websites that are not under its control. ADB is not responsible for the content of these sites.

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7.4.4. International Auditing Practice Statements (IAPSs)

7.4.6 International Organization of Supreme Audit Institutions Auditing Standards

Catalog

7.4.5 International Public Sector Accounting Standard (IPSAS)