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)
IPSASB
| Exposure Drafts and Consultation Papers
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Submitted Comment Letters
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05 Public Sector Accounting Board - Canada (323.02 KB)()
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13 Finnish State Accounting Board (1.43 MB)()
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21 The Swedish Council for Municipal Accounting (233.94 KB)()
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29 Dutch Local Government Accounting Standards Board (262.35 KB)()
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37 Federacion Argentina de Consejos Profesionales de Ciencias Economicas (495.88 KB)()
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45 Minist�¨re des Affaires municipales du Quebec - Canada (223.83 KB)()
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53 Comptroller of Finance of Quebec - Canada (827.01 KB)()
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08 The Treasury - New Zealand (641.34 KB)()
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16 The Institute of Chartered Accountants of Sierra Leone (981.24 KB)()
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24 Italian Universities (277.78 KB)()
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32 Ernst & Young (1.8 MB)()
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40 Comptroller General of British Columbia - Canada (526.49 KB)()
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48 Cour des Comptes - France (1.09 MB)()
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03 Australian Department of Finance and Deregulation (459.69 KB)()
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11 Swiss Public Sector Financial Reporting Advisory Committee (340.55 KB)()
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19 Ontario Ministry of Finance - Canada (306.7 KB)()
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27 French Regional Court of Audit in Ile-de-France (472.5 KB)()
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35 Michael Parry (361.18 KB)()
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43 Financial Reporting Advisory Board (278.52 KB)()
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51 GASB (591.21 KB)()
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06 Controller and Auditor-General - New Zealand (2.39 MB)()
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14 Institute of Certified Public Accountants in Ireland (250.91 KB)()
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22 Accounting Standards Board - South Africa (274.48 KB)()
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30 Martin Dees (346.87 KB)()
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38 Statistics Canada (237.61 KB)()
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46 Provincial Comptroller of Saskatchewan - Canada (344.6 KB)()
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01 UK Accounting Standards Board (761.38 KB)()
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09 Office of the Scottish Charity Regulator (401.9 KB)()
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17 Ministry of Finance - Netherlands (1.32 MB)()
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25 Financial Reporting Standards Board - New Zealand (415.39 KB)()
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33 Bouchat-Goubert-Baumann (270.94 KB)()
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41 Office of the Auditor General of Canada (258.28 KB)()
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49 The Swedish National Financial Management Authority (264.59 KB)()
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04 New South Wales Treasury (290.12 KB)()
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12 French Ministry for the Budget, Public accounts and Civil service (388.17 KB)()
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20 Provincial Comptroller of Manitoba - Canada (254.8 KB)()
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28 FEE (327.15 KB)()
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36 Treasury of the Hong Kong Special Administrative Region (260.48 KB)()
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44 Australian Accounting Standards Board (1.12 MB)()
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52 HoTARAC (851.51 KB)()
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07 The University of Sheffield (356.13 KB)()
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15 Institute of Chartered Accountants of Scotland (517.34 KB)()
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23 Jean-Bernard Mattret (230.58 KB)()
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31 General Directorate of Public Finance - France (1 MB)()
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39 Audit Commission - UK (532.88 KB)()
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47 Institut der Wirtschaftpruefer - Germany (868.05 KB)()
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02 Australia Joint Accounting Bodies (435.1 KB)()
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10 United Nations (274.94 KB)()
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18 Australasian Council of Auditors-General (494.26 KB)()
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2-6 Joseph S. Maresca (225.12 KB)()