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).
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IPSASB-ED Conceptual Framework Phase 1 (PDF | 271.43 KB)
Submitted Comment Letters
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United Nations Systems (801.3 KB)(United States of America)
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Prof. Martin Dees (Nyenrode Business University) (458.31 KB)(Netherlands)
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Dr. Joseph S. Maresca (16.17 KB)(United States of America)
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Government of Manitoba (37.63 KB)(Canada)
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Government Accountability Office (75.96 KB)(United States of America)