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The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector

Table 1: The IAS are gradually being replaced with the corresponding IFRS and this table will be amended as these changes takes place. (Aboagye.Hayfron 2013).

1 Presentation of Financial Statements IAS 1
2 Cash Flow Statements IAS 7
3 Accounting Policies, Changes in Accounting Estimates and Errors IAS 8
4 The Effects of Changes in Foreign Exchange Rates IAS 21
5 Borrowing Costs IAS 23
6 Consolidated and Separate Financial Statements IAS 27
7 Investments in Associates IAS 28
8 Interests in Joint Ventures IAS 31
9 Revenue from Exchange Transactions IAS 29
10 Financial Reporting in Hyperinflationary Economies IAS 11
11 Construction Contracts IAS 11
12 Inventories IAS 2
13 Leases IAS 17
14 Events After the Reporting Date IAS 10
15 Financial Instruments: Disclosure and Presentation IFRS 7
16 Investment Property IAS 40
17 Property, Plant and Equipment IAS 16
18 Segment Reporting IFRS 8
19 Provisions, Contingent Liabilities and Contingent Assets IAS 37
20 Related Party Disclosures IAS 24
21 Impairment of Non–Cash Generating Assets IAS 36
22 Disclosure of Information About the General Government Sector N/A
23 Revenue from Non-Exchange Transactions (Taxes and Transfers) N/A
24 Presentation of Budget Information in Financial Statements N/A
Cash Financial Reporting Under the Cash Basis of Accounting No IFRS/IAS Equivalent
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