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

Sep 29, 2008 | Exposure Drafts and Consultation Papers

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Comments due by: Mar 31, 2009

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00298 (PDF | 323.74 KB)

00301 (PDF | 300.5 KB)

Submitted Comment Letters

05 Public Sector Accounting Board - Canada (323.02 KB)
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Apr 30, 2009
13 Finnish State Accounting Board (1.43 MB)
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Apr 30, 2009
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 MinistÃ?Â¨re des Affaires municipales du Quebec - Canada (223.83 KB)
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Apr 30, 2009
53 Comptroller of Finance of Quebec - Canada (827.01 KB)
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Apr 30, 2009
08 The Treasury - New Zealand (641.34 KB)
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Apr 30, 2009
16 The Institute of Chartered Accountants of Sierra Leone (981.24 KB)
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Apr 30, 2009
24 Italian Universities (277.78 KB)
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Apr 30, 2009
32 Ernst & Young (1.8 MB)
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Apr 30, 2009
40 Comptroller General of British Columbia - Canada (526.49 KB)
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Apr 30, 2009
48 Cour des Comptes - France (1.09 MB)
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Apr 30, 2009
03 Australian Department of Finance and Deregulation (459.69 KB)
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Apr 30, 2009
11 Swiss Public Sector Financial Reporting Advisory Committee (340.55 KB)
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Apr 30, 2009
19 Ontario Ministry of Finance - Canada (306.7 KB)
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Apr 30, 2009
27 French Regional Court of Audit in Ile-de-France (472.5 KB)
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Apr 30, 2009
35 Michael Parry (361.18 KB)
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Apr 30, 2009
43 Financial Reporting Advisory Board (278.52 KB)
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Apr 30, 2009
51 GASB (591.21 KB)
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Apr 30, 2009
06 Controller and Auditor-General - New Zealand (2.39 MB)
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Apr 30, 2009
14 Institute of Certified Public Accountants in Ireland (250.91 KB)
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Apr 30, 2009
22 Accounting Standards Board - South Africa (274.48 KB)
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Apr 30, 2009
30 Martin Dees (346.87 KB)
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Apr 30, 2009
38 Statistics Canada (237.61 KB)
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Apr 30, 2009
46 Provincial Comptroller of Saskatchewan - Canada (344.6 KB)
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Apr 30, 2009
01 UK Accounting Standards Board (761.38 KB)
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Apr 30, 2009
09 Office of the Scottish Charity Regulator (401.9 KB)
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Apr 30, 2009
17 Ministry of Finance - Netherlands (1.32 MB)
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Apr 30, 2009
25 Financial Reporting Standards Board - New Zealand (415.39 KB)
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Apr 30, 2009
33 Bouchat-Goubert-Baumann (270.94 KB)
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Apr 30, 2009
41 Office of the Auditor General of Canada (258.28 KB)
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Apr 30, 2009
49 The Swedish National Financial Management Authority (264.59 KB)
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Apr 30, 2009
04 New South Wales Treasury (290.12 KB)
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Apr 30, 2009
12 French Ministry for the Budget, Public accounts and Civil service (388.17 KB)
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Apr 30, 2009
20 Provincial Comptroller of Manitoba - Canada (254.8 KB)
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Apr 30, 2009
28 FEE (327.15 KB)
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Apr 30, 2009
36 Treasury of the Hong Kong Special Administrative Region (260.48 KB)
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Apr 30, 2009
44 Australian Accounting Standards Board (1.12 MB)
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Apr 30, 2009
52 HoTARAC (851.51 KB)
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Apr 30, 2009
07 The University of Sheffield (356.13 KB)
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Apr 30, 2009
15 Institute of Chartered Accountants of Scotland (517.34 KB)
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Apr 30, 2009
23 Jean-Bernard Mattret (230.58 KB)
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Apr 30, 2009
31 General Directorate of Public Finance - France (1 MB)
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Apr 30, 2009
39 Audit Commission - UK (532.88 KB)
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Apr 30, 2009
47 Institut der Wirtschaftpruefer - Germany (868.05 KB)
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Apr 30, 2009
02 Australia Joint Accounting Bodies (435.1 KB)
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Apr 30, 2009
10 United Nations (274.94 KB)
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Apr 30, 2009
18 Australasian Council of Auditors-General (494.26 KB)
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Apr 30, 2009
2-6 Joseph S. Maresca (225.12 KB)
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Apr 30, 2009

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