Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
Phase 2: Consultation Paper
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). The At a Glance publication summarizes the material in the Consultation Paper.
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IPSASB-Conceptual Framework At A Glance Phase 2 (PDF | 173.8 KB)
IPSASB-CP Elements-Recognition-Phase 2 (PDF | 337.66 KB)
Submitted Comment Letters
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International Consortium of Government Financial Managers (8.26 KB)(United States of America)
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New South Wales Treasury (438.61 KB)(Australia)
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Swiss Public Sector Financial Reporting Advisory Committee (86.03 KB)(Switzerland)
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Institut der Wirtshaftprufer (IDW) (88.47 KB)(Germany)
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National Audit Office (25.83 KB)(Malta)
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The Institute of Chartered Accountants of Pakistan (ICAP) (71.56 KB)(Pakistan)
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Provincial Government of Newfoundland and Labrador (94.99 KB)(Canada)
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The Institute of Chartered Accountants of Scotland (364.74 KB)(United Kingdom)
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Australasian Council of Auditors-General (ACAG) (8.26 KB)(Australia)
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Swedish National Financial Management Authority (118.58 KB)(Sweden)
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Ministry of Finance Ontario (4.94 MB)(Canada)
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Federation of Professional Councils of Economic Sciences (FACPCE) (164.76 KB)(Argentina)
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Accounting Standards Board (211.37 KB)(United Kingdom)
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Australian Accounting Standards Board (AASB) (142.21 KB)(Australia)
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The Japanese Institute of Certified Public Accountants (8.26 KB)(Japan)
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The International Consortium on Governmental Financial Management (ICGFM) (305.83 KB)(United States of America)
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Province of British Columbia (545.05 KB)(Canada)
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Government of Canada (5.62 MB)(Canada)
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Dr. Joseph S. Maresca (256.75 KB)(United States of America)
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Public Sector Accounting Board (PSAB) (782.85 KB)(Canada)
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Chartered Institute of Public Finance and Accountancy (CIPFA) (378.89 KB)(United Kingdom)
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Accounting Standards Board (425.37 KB)(South Africa)
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Cour des Comptes (1.28 MB)(France)
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United Nations Systems (1.1 MB)(United States of America)
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Joint Accounting Bodies (704.09 KB)(Australia)
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Office of the Auditor General (3.23 MB)(New Zealand)
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Danish Agency for Governmental Management (364.26 KB)(Denmark)
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Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (679.41 KB)(Australia)
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Conseil de Normalisation des Comptes Publics (CNOCP) (847.49 KB)(France)
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Wales Audit Office (591.26 KB)(United Kingdom)
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Ernst & Young GmbH (3.27 MB)(Germany)
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New Zealand Institute of Chartered Accountants (469.43 KB)(New Zealand)
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Denise Silva Ferreira Juvenal (191.91 KB)(Brazil)
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Government of Nova Scotia (162.85 KB)(Canada)
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Government of Manitoba (47.82 KB)(Canada)
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Government Accountability Office (49.31 KB)(United States of America)