ED 42 - Improvements to IPSASs

Proposed International Public Sector Accounting Standard

IPSASB

Jun 29, 2009 | Exposure Drafts and Consultation Papers

English

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Comments due by: Sep 30, 2009

The objective of this Exposure Draft is to propose improvements to 12 IPSASs in order to converge with amendments to International Financial Reporting Standards in the IASB's, "Improvements to IFRSs" (issued in May 2008).

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00322 (PDF | 106.22 KB)

00321 (PDF | 162.7 KB)

Submitted Comment Letters

003 Swiss Public Sector Financial Reporting Advisory Committee (48.48 KB)
(Switzerland)

Sep 17, 2009
002 Accounting Standards Board (86.17 KB)
(United Kingdom)

Sep 17, 2009
008 FEE (257.24 KB)
()

Jan 8, 2010
001 Public Sector Accounting Board (49.49 KB)
(Canada)

Jan 8, 2010
006 SAICA (284.79 KB)
(South Africa)

Jan 8, 2010
009 Department of Finance and Deregulation (295.18 KB)
(Australia)

Jan 8, 2010
004 FAR SRS (242.1 KB)
(Sweden)

Jan 8, 2010
007 CIPFA (265.75 KB)
(United Kingdom)

Jan 8, 2010
010 Comite des Normes de Comptabilite Publique (433.01 KB)
(France)

Jan 8, 2010
005 Accounting Standards Board (424.23 KB)
(South Africa)

Jan 8, 2010