Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), addresses transactions for collective and individual services and emergency relief.
ED 67 forms part of the IPSASB’s broader non-exchange expenses project, proposing requirements for collective and individual services and emergency relief. The purpose of the IPSASB’s project on non-exchange expenses is to develop new or amended standards that provide recognition and measurement requirements applicable to providers of non-exchange transactions, except for social benefits.
Please submit your comments on ED 67 by May 31, 2019.
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Submitted Comment Letters
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Ricky Perry (91.75 KB)(United States of America)
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CNoCP (143.78 KB)()
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Accounting Standards Board (169.55 KB)(South Africa)
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GOVINDARAJULU RAMACHANDIRON (174.27 KB)(India)
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New Zealand Accounting Standards Board (367.03 KB)()
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Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (117.94 KB)()
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Swiss Public Sector Financial Reporting Advisory Committee (182.23 KB)()
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THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (870.91 KB)(Ghana)
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INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (256.9 KB)(Uganda)
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Accountancy Europe (766.42 KB)()
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HOTARAC (330.61 KB)()
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Federal Social Insurance Office (1.63 MB)(Switzerland)
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The Japanese Institute of Certified Public Accountants (227.27 KB)(Japan)
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International Consortium on Government Financial Management (ICGFM) (123.7 KB)()
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Malaysian Institute of Accountants (857.62 KB)(Malaysia)
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PUBLIC SECTOR ACCOUNTING STANDARDS BOARD KENYA (261.4 KB)(Kenya)
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ICAEW (140.77 KB)()
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The Pan African Federation of Accountants (PAFA) (199.33 KB)()
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Audit New Zealand (596.83 KB)()
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Kalar Consulting Ltd (180.85 KB)()
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Institute of Certified Public Accountants of Kenya (ICPAK) (226.3 KB)(Kenya)
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NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (558.13 KB)(Tanzania, United Republic of)
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Conselho Federal de Contabilidade (86.29 KB)()
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Korea Institute of Public Finance (136.96 KB)(Korea)
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The Institute of Chartered Accountants of India (380.36 KB)(India)
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The Institute of Chartered Accountants of India (380.36 KB)(India)
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CIPFA (207.77 KB)()
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Public Sector Accounting Board (PSAB) (134.72 KB)()
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CPA Australia (93.79 KB)()
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Direction Générale des Finances Publiques (184.22 KB)()