Differential Reporting: Feedback Statement

The IPSASB added Differential Reporting to its work program in March 2022, based on constituent responses to the 2021 Mid-Period Work Program Consultation. The aim of the project was to explore the potential development of an international differential reporting model. The first stage of any major standard-setting project is to conduct research and scoping activities.

The purpose of this Feedback Statement is to provide an overview of the project initiation, key outcomes from research and scoping activities, and the deliberations leading to the IPSASB’s decision to support the development of practical support material instead of an international differential reporting model.