A mixture of information on IPSAS, drawn from a variety of sources, includes IPSAS briefing notes, comments from experts, media, governments and academics on accrual accounting, and examples of the impact that good accounting can have on organizations' effectiveness and financial well-being. The aim of this information is to describe IPSAS and explain why independent, good quality, accrual accounting standards are important to achieve improvements in governance, accountability, transparency and financial management.

Introduction to IPSAS

Annex 1 from the General Assembly report A/60/846/Add.3 (May 12 2006) provides a one page overview of IPSAS within the context of United Nations System accounting, International Financial Reporting Standards and accounting by other international organizations such as the World Bank, OECD and European Commission.