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IPSASB Closed Consultations

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