Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports

IPSASB

Apr 17, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: Aug 15, 2013

The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.

This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASB’s consideration of the responses to that document.

An At a Glance Publication provides an overview of Conceptual Framework Exposure Draft (ED) 4.

Submitted Comment Letters

ZICA (173.36 KB)
(Zambia)

Jun 19, 2013
Financial Reporting Council (725.55 KB)
(United Kingdom)

Jul 25, 2013
Direction Générale des Finances Publiques (DGFiP) (253.28 KB)
(France)

Jul 29, 2013
Conseil de normalisation des comptes publics (CNOCP) (212.57 KB)
(France)

Jul 29, 2013
Federation of European Accountants (FEE) (46.65 KB)
(Belgium)

Jul 31, 2013
Wales Audit Office (258.2 KB)
(United Kingdom)

Aug 1, 2013
Public Sector Accounting Board (377.02 KB)
(Canada)

Aug 2, 2013
South African Accounting Standards Board (309.17 KB)
(South Africa)

Aug 6, 2013
Swiss Public Sector Financial Reporting Advisory Committee (55.84 KB)
(Switzerland)

Aug 8, 2013
Chartered Institute of Public Finance and Accountancy (CIPFA) (192.34 KB)
(United Kingdom)

Aug 8, 2013
Office of the Auditor General of Canada (537.18 KB)
(Canada)

Aug 8, 2013
European Commission (215.06 KB)
(Europe & Central Asia)

Aug 9, 2013
New Zealand Accounting Standards Board (590.92 KB)
(New Zealand)

Aug 11, 2013
The Swedish National Financial Management Authority (119.67 KB)
(Sweden)

Aug 12, 2013
Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d'Entreprises/Institute of Registered Auditors (149.82 KB)
(Belgium)

Aug 12, 2013
Association of Government Accountants (113.92 KB)
(United States of America)

Aug 13, 2013
The Japanese Institute of Certified Public Accountants (108.57 KB)
(Japan)

Aug 13, 2013
(Australia)

Aug 13, 2013
Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (57.6 KB)
(Germany)

Aug 15, 2013
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (1.58 MB)
(Australia)

Aug 15, 2013
The South African Institute of Chartered Accountants (SAICA) (132.79 KB)
(South Africa)

Aug 15, 2013
KPMG (76.4 KB)
(United Kingdom)

Aug 15, 2013
Association of Chartered Certified Accountants (ACCA) (90.83 KB)
(United Kingdom)

Aug 15, 2013
Cour des Comptes (198.49 KB)
(France)

Aug 15, 2013
Institute of Chartered Accountants of Jamaica (84.08 KB)
(Jamaica)

Aug 15, 2013
Malaysian Institute of Accountants (309.56 KB)
(Malaysia)

Aug 16, 2013
Australian Accounting Standards Board (AASB) (786.93 KB)
(Australia)

Aug 16, 2013
Joint Accounting Bodies (243.74 KB)
(Australia)

Aug 16, 2013
Denise Silva Ferreira Juvenal (133.64 KB)
(Brazil)

Aug 18, 2013
The Malaysian Institute of Certified Public Accountants (MICPA) (84.38 KB)
(Malaysia)

Aug 20, 2013
Ernst & Young (105.48 KB)
(United Kingdom)

Aug 27, 2013
United Nations System (79.82 KB)
(United States of America)

Aug 28, 2013
Government of Manitoba (131.75 KB)
(Canada)

Sep 3, 2013
Australasian Council of Auditors-General (70.37 KB)
(Australia)

Sep 11, 2013