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Accounting Standards
The Directorate of Accounting Standards (DAS) sets generally accepted accounting and financial standards for all state organs and public entities. The DAS also prescribes the minimum standards of maintenance of proper books of account for all levels of Government. Besides, the DAS prescribes financial statements and reporting formats by all state organs and public entities.
Additionally, the DAS publishes and publicises the accounting and financial standards and performs any other functions related to advancing financial and accounting systems management and reporting in the public sector.
You can download the standards from below:
- Summary of IPSAS Accrual Standards
- IPSASB HandBook 2024 Volume 1
- IPSASB HandBook 2024 Volume 2
- IPSASB HandBook 2024 Volume 3
- IESBA Handbook Code of Ethics 2018
- IPSAS Cash Standard
- IPSAS 47 Revenue
- IPSAS 48 Transfer Expenses
- IPSAS 49 Retirement Benefit Plans
- IPSAS 50 Exploration Evaluation Mineral Resources
- IPSAS 51 Tangible Natural Resources Held Conservation
- IPSASB SRS 1 Climate related Disclosures