Exposure Draft 74, IPSAS 5, Borrowing Costs – Non-Authoritative Guidance |
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Exposure Draft 72, Transfer Expenses |
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Exposure Draft 71, Revenue without Performance Obligations |
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Exposure Draft 70, Revenue with Performance Obligations |
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Exposure Draft 73, COVID-19: Deferral of Effective Dates |
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Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments |
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Exposure Draft 68, Improvements to IPSAS, 2019 |
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Consultation Paper, Measurement |
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Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) |
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Exposure Draft 66, Long-Term Interests in Associates and Joint Ventures and Prepayment Features with Negative Compensation |
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Exposure Draft 65, Improvements to IPSAS, 2018 |
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IPSASB Proposed Strategy and Work Plan 2019-2023 |
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Exposure Draft 64, Leases |
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IPSASB Stratégie et Plan de Travail Proposés pour 2019–2023 |
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Exposure Draft 63, Social Benefits |
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Accounting for Revenue and Non-Exchange Expenses |
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Financial Reporting for Heritage in the Public Sector |
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Public Sector Specific Financial Instruments |
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Exposure Draft 61, Amendments to Financial Reporting under the Cash Basis of Accounting (the Cash Basis IPSAS) |
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Exposure Draft 60, Public Sector Combinations |
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Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits |
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Recognition and Measurement of Social Benefits |
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Exposure Draft 58, Improvements to IPSASs 2015 |
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Exposure Draft 57, Impairment of Revalued Assets |
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Exposure Draft 56, The Applicability of IPSASs |
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