The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities

IPSASB

Aug 27, 2014 | Exposure Drafts and Consultation Papers

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Comments due by: Dec 31, 2014

The International Public Sector Accounting Standards Board^® (IPSASB^®) has released for comment a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.

Government Business Enterprises (GBEs) are generally commercially oriented entities that can have a significant impact on a government’s financial performance and financial position.

The At-a-Glance summary document provides an overview of the Consultation Paper.

Submitted Comment Letters

International Consortium on Governmental Financial Management (219.6 KB)
()

Oct 15, 2014
Conseil de normalisation des comptes publics (CNOCP) (41.96 KB)
(France)

Oct 21, 2014
Public Sector Accounting (51.7 KB)
(Canada)

Oct 30, 2014
Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) (232.45 KB)
(Australia)

Dec 3, 2014
Sasria SOC Ltd (205.71 KB)
(South Africa)

Dec 4, 2014
External Reporting Board (490.43 KB)
(New Zealand)

Dec 10, 2014
ZICA (107.61 KB)
(Zambia)

Dec 11, 2014
Accounting Standards Board (South Africa) (226.36 KB)
(South Africa)

Dec 12, 2014
Swedish National Audit Office (31.43 KB)
(Sweden)

Dec 15, 2014
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (158.06 KB)
(Germany)

Dec 16, 2014
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (68.58 KB)
(Switzerland)

Dec 17, 2014
Australian Accounting Standards Board (152.01 KB)
(Australia)

Dec 18, 2014
Australasian Council of Auditors-General (ACAG) (208.09 KB)
(Australia)

Dec 19, 2014
The Institute of Chartered Accountants - Ghana (1.16 MB)
(Ghana)

Dec 19, 2014
Ernst & Young Global Limited (64.74 KB)
(United Kingdom)

Dec 22, 2014
PwC (99.06 KB)
(Belgium)

Dec 23, 2014
Denise Silva Ferreira Juvenal (135.77 KB)
(Brazil)

Dec 29, 2014
The Malaysian Institute of Certified Public Accountants (MICPA) (55.22 KB)
(Malaysia)

Dec 29, 2014
CIPFA (112.66 KB)
(United Kingdom)

Dec 30, 2014
Institute of Certified Public Accountants of Kenya (213.16 KB)
(Kenya)

Dec 30, 2014
ASSOCIATION OF NATIONAL ACCOUNTANT OF NIGERIA (ANAN) (360.08 KB)
(Nigeria)

Dec 31, 2014
Israel Government Accounting Standards Board (180.38 KB)
(Israel)

Dec 31, 2014
Asociación Interamericana de Contabilidad (AIC) (322.86 KB)
()

Jan 1, 2015
Direction Générale des Finances Publiques (DGFiP) (270.48 KB)
(France)

Jan 2, 2015
The Japanese Institute of Certified Public Accountants (JICPA) (20.34 KB)
(Japan)

Jan 2, 2015
Malaysian Institute of Accountants (MIA) (86.64 KB)
(Malaysia)

Jan 12, 2015
Joint Accounting Bodies (72.33 KB)
(Australia)

Jan 13, 2015
Government of Canada (52.46 KB)
(Canada)

Jan 14, 2015