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 Accounting Standards documents using the links below.
- Summary of IPSAS Accrual Standards
- IPSASB HandBook 2022 Volume 1
- IPSASB HandBook 2022 Volume 2
- IPSASB HandBook 2022 Volume 3
- IESBA Handbook Code of Ethics 2018
- IPSAS Cash Standard
- IPSAS 48 Transfer Expenses
- IPSAS 43 Leases
- IPSAS 47 Revenue
- IPSAS 45 Property Plant Equipment
- IPSAS 44 Non current Assets
- IPSAS 46 Measurement
- IPSASB ED 82 Retirement benefit schemes
- Exposure Draft 83 Reporting on Sustainability program information
- Response to ED 84 Concessionary leases and right of use assets
- CP Response on Natural Resources PSASB Kenya
- Response to the consultation paper on Advancing Sustainability Reporting In the Public Sector