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Standards (IPSAS) Disclosure Checklist. 2018 Edition. Based on the IPSAS edition issued as at 31 December. 2017. Effective for annual periods beginning on Manuel des Normes Comptables Internationales du Secteur Public, 2018. 2018 Handbook of International Public Sector Accounting Pronouncements IPSAS 41, Financial Instruments (issued August 2018). ○. IPSAS 39, Employee Benefits (issued July 2016). ○. The Applicability of IPSASs (issued April 2016). Accrual IPSASs on Issue at January 31, 2018 . Cash Basis IPSAS—Financial Reporting under the Cash Basis of Accounting. Public Sector Accounting Standards (IPSAS) Board. 2018a. Handbook of International Public Sector Accounting Pronouncements. -2018 -Volume -1.pdf.International Public Sector. Accounting Standards Board®. Handbook of International Public Sector Accounting Pronouncements. 2018 Edition Volume I Accrual IPSASs on Issue at January 31, 2018 . Cash Basis IPSAS—Financial Reporting under the Cash Basis of Accounting. Sep 28, 2018 | Handbooks, Standards, and Pronouncements 4896 Pages IPSAS 6—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 152K).