NAO Disclosure Guides

Compliance Guide for entities which prepare financial statements in accordance with International Public Sector Accounting Standards (IPSAS)

For 2010-11 (and 2010) accounts 

• IPSAS Compliance Guide (1 MB) Excel version  - right click the link and "Save Target As..." to download

N.B. This guide also includes all IPSAS standards issued up to November 2010.  For some of these, the effective date is for accounting periods beginning after 1 April 2010.  Whilst early adoption of these standards is not mandatory it is encouraged. Full detail on effective dates is available within the document.