Skip to main content

Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities

Phase 1: Exposure Draft
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

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).

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (United States of America)
  2.  (Australia)
  3.  (Switzerland)
  4.  (United States of America)
  5. IDW (108.99 KB)
     (Germany)
  6.  (New Zealand)
  7. HoTARAC (5.2 MB)
     (Australia)
  8.  (United Kingdom)
  9. ICAP (49.72 KB)
     (Pakistan)
  10.  (Japan)
  11. KPMG IFRG Limited (219.66 KB)
     (United Kingdom)
  12.  (Canada)
  13.  (Canada)
  14. ICAS (325.05 KB)
     (United Kingdom)
  15.  (United States of America)
  16. ACAG (170.97 KB)
     (Australia)
  17. ICJCE (88.9 KB)
     (Spain)
  18.  (Sweden)
  19.  (Canada)
  20. ASB - UK (136.17 KB)
     (United Kingdom)
  21.  (Malta)
  22. FACPCE (108.22 KB)
     (Argentina)
  23.  (Australia)
  24.  (Brazil)
  25.  (Japan)
  26.  (New Zealand)
  27. ACCA (299.52 KB)
     (United Kingdom)
  28. PSAB (577.38 KB)
     (Canada)
  29.  (Canada)
  30. CNOCP (545.79 KB)
     (France)
  31. FEE (300.21 KB)
     (Belgium)
  32.  (Canada)
  33.  (France)
  34. ASB (337.68 KB)
     (South Africa)
  35. Auditor General (2.36 MB)
     (New Zealand)
  36. ZICA (265.86 KB)
     (Zambia)
  37.  (Denmark)
  38.  (Canada)
  39. CIPFA (282.42 KB)
     (United Kingdom)
  40. Cour des Comptes (1.22 MB)
     (France)
  41. PSAB Board (417.4 KB)
     (Canada)
  42. CPA Australia (681.3 KB)
     (Australia)
  43.  (South Africa)
  44.  (Canada)
  45. Wales Audit Office (332.5 KB)
     (United Kingdom)
  46.  (United Kingdom)
  47.  (United Kingdom)
  48.  (Canada)
  49.  (New Zealand)
  50. HM Treasury (1.47 MB)
     (United Kingdom)