Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities

Phase 1: Exposure Draft

IPSASB

Dec 14, 2010 | Exposure Drafts and Consultation Papers

English

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Comments due by: Jun 15, 2011

The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities(the Conceptual Framework) will establish and make explicit the concepts that are to be applied in developing International Public Sector Accounting Standards (IPSASs) and other documents that provide guidance on information included in general purpose financial reports (GPFRs).

IPSASB-ED Conceptual Framework Phase 1 (PDF | 271.43 KB)

Submitted Comment Letters

International Consortium of Government Financial Managers (49.06 KB)
(United States of America)

Apr 29, 2011
New South Wales Treasury (558.62 KB)
(Australia)

May 19, 2011
Swiss Public Sector Financial Reporting Advisory Committee (67.91 KB)
(Switzerland)

Jun 7, 2011
International Monetary Fund (150.37 KB)
(United States of America)

Jun 9, 2011
IDW (108.99 KB)
(Germany)

Jun 10, 2011
University of Canterbury (955.3 KB)
(New Zealand)

Jun 13, 2011
HoTARAC (5.2 MB)
(Australia)

Jun 13, 2011
Ron Hodges, University of Sheffield (231.03 KB)
(United Kingdom)

Jun 14, 2011
ICAP (49.72 KB)
(Pakistan)

Jun 15, 2011
Aoyama Gakuin University, Kazutoshi Ishii (221.26 KB)
(Japan)

Jun 15, 2011
KPMG IFRG Limited (219.66 KB)
(United Kingdom)

Jun 15, 2011
Provincial Government of Newfoundland and Labrador (92.66 KB)
(Canada)

Jun 15, 2011
Ordre des comptables agrees du Quebec (22.4 KB)
(Canada)

Jun 15, 2011
ICAS (325.05 KB)
(United Kingdom)

Jun 16, 2011
Association of Government Accountants (78.92 KB)
(United States of America)

Jun 17, 2011
ACAG (170.97 KB)
(Australia)

Jun 21, 2011
ICJCE (88.9 KB)
(Spain)

Jun 22, 2011
National Financial Management Authority (110.64 KB)
(Sweden)

Jun 22, 2011
Ministry of Finance Ontario (1.78 MB)
(Canada)

Jun 22, 2011
ASB - UK (136.17 KB)
(United Kingdom)

Jun 24, 2011
National Audit Office (26.11 KB)
(Malta)

Jun 24, 2011
FACPCE (108.22 KB)
(Argentina)

Jun 24, 2011
Australian Accounting Standards Board (370.66 KB)
(Australia)

Jul 1, 2011
Denise Silva Ferreira Juvenal (0 bytes)
(Brazil)

Jul 11, 2011
The Japanese Institute of Certified Public Accountants (0 bytes)
(Japan)

Jul 13, 2011
The Treasury of New Zealand (2.71 MB)
(New Zealand)

Jul 19, 2011
ACCA (299.52 KB)
(United Kingdom)

Jul 19, 2011
PSAB (577.38 KB)
(Canada)

Jul 19, 2011
Ministry of Finance Quebec (1.39 MB)
(Canada)

Jul 19, 2011
CNOCP (545.79 KB)
(France)

Jul 19, 2011
FEE (300.21 KB)
(Belgium)

Jul 19, 2011
BC Ministry of Finance (472.81 KB)
(Canada)

Jul 19, 2011
Direction Generale des Finances Publiques (450.54 KB)
(France)

Jul 19, 2011
ASB (337.68 KB)
(South Africa)

Jul 19, 2011
Auditor General (2.36 MB)
(New Zealand)

Jul 19, 2011
ZICA (265.86 KB)
(Zambia)

Jul 19, 2011
Danish Agency for Governmental Management (315.36 KB)
(Denmark)

Jul 19, 2011
Government of Nova Scotia (1.02 MB)
(Canada)

Jul 19, 2011
CIPFA (282.42 KB)
(United Kingdom)

Jul 19, 2011
Cour des Comptes (1.22 MB)
(France)

Jul 19, 2011
PSAB Board (417.4 KB)
(Canada)

Jul 19, 2011
CPA Australia (681.3 KB)
(Australia)

Jul 19, 2011
Auditor-General of South Africa (302.72 KB)
(South Africa)

Jul 19, 2011
Government of Canada (2.71 MB)
(Canada)

Jul 19, 2011
Wales Audit Office (332.5 KB)
(United Kingdom)

Jul 19, 2011
University of London (251.12 KB)
(United Kingdom)

Jul 19, 2011
Charity Commission (1.54 MB)
(United Kingdom)

Jul 19, 2011
Saskatchewan Ministry of Finance (452.06 KB)
(Canada)

Jul 19, 2011
New Zealand Institute of Chartered Accountants (342.37 KB)
(New Zealand)

Jul 19, 2011
HM Treasury (1.47 MB)
(United Kingdom)

Jul 19, 2011