Arabic IPSAS


Deloitte’s Arabic Summary of International Public Sector Accounting Standards (Arabic IPSAS)

The first Arabic publication summarizing IPSAS, outstanding as at 1 January 2015

Deloitte’s Arabic IPSAS explains the international accounting framework and standards most widely considered by the public sector in the Arab world.

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Many countries choose to adopt international accounting standards when converting to accrual accounting, IPSAS being the the most popular. Accrual IPSAS are based on International Financial Reporting Standards (IFRS), where the requirements of these standards are applicable to the public sector, and expand on them to tackle public sector-specific financial reporting issues. More and more countries are seeking to learn from each other’s experiences and this becomes easier when common international accounting standards are being followed.

In the context of the 22 Arab League member states, at least five Arab central governments officially announced their implementation of accrual accounting IPSAS, with many more currently studying the conversion. To support these efforts, the availability of an Arabic language summary of IPSAS is intended to be a catalyst for further communication, learning and improvement.

Deloitte’s Arabic IPSAS covers 31 IPSAS standards and one on cash basis. Furthermore it describes, where applicable, the relationship between each IPSAS and the relevant International Accounting Standard (IAS) and IFRS, as shown in the table below.

Arabic Summary of International Public Sector Acccounting Standards (Arabic IPSAS)

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