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International Public Sector Accounting Standards Board |
Exposure Drafts
As part of its due process, the IPSASB exposes proposed IPSASs for public comment.
Open Comment Period
The following IPSASB exposure drafts have open comment periods. You are invited to submit your comments to publicsectorpubs@ifac.org by the specified comment date.
ED 42 - Improvements to IPSASs
Proposed International Public Sector Accounting Standard
Comments due by: Sep. 30, 2009
Submit a comment
Intangible Assets
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Submit a comment
Entity Combinations from Exchange Transactions
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Submit a comment
Financial Instruments: Disclosures
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a comment
Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a comment
Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a comment
Closed Comment Period
Agriculture
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 30, 2009
Submit a comment
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:
The Objectives of Financial Reporting
The Scope of Financial Reporting
The Qualitative Characteristics of Information Included in General Purpose Financial Reports
The Reporting Entity
(French version available)
Comments due by: Mar. 31, 2009
Comments from: | All Responses (55)
IPSAS 5 "Borrowing Costs" (Revised 200X)
Comments due by: Jan. 7, 2009
Comments from: | All Responses (26)
Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
Comments due by: Aug. 1, 2008
Comments from: | All Responses (33)
Social Benefits: Disclosure of Cash Transfers to Individuals or Households
Proposed International Public Sector Accounting Standard and Consultation Paper
Comments due by: Jul. 15, 2008
Comments from: | All Responses (30)
Amendments to IPSAS 4, The Effects of Changes in Foreign Exchange Rates
Proposed International Public Sector Accounting Standard
Comments due by: Dec. 31, 2007
Comments from: | Firms (1) | Member Bodies (1) | Others (2)
