Exposure Draft 45, Improvements to IPSASs 2011

IPSASB

Mar 28, 2011 | Exposure Drafts and Consultation Papers

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Comments due by: Jun 30, 2011

Exposure Draft 45, Improvements to IPSASs 2011 - Part I proposes to delete the Introduction section of each IPSAS where relevant (i.e., 21 of 31 IPSASs). Part II proposes to add an Objective paragraph to the four IPSASs which do not currently include an Objective paragraph (IPSASs 6 - 8 and 10). Part III proposes improvements to four IPSASs (IPSAS 16, 17, 19 and 21).

IPSASB ED-45 -Improvements to IPSASs (PDF | 219.46 KB)

Submitted Comment Letters

Swiss Public Sector Financial Reporting Advisory Committee (58.89 KB)
(Switzerland)

Jun 27, 2011
HoTARAC (1.11 MB)
(Australia)

Jun 27, 2011
Australian Accounting Standards Board (81.9 KB)
(Australia)

Jun 28, 2011
CIPFA (48.47 KB)
(United Kingdom)

Jun 30, 2011
Instituto de Censores Jurados de Cuentas de Espana (88.45 KB)
(Spain)

Jul 5, 2011
ASB - UK (126.98 KB)
(United Kingdom)

Jul 7, 2011
Denise Silva Ferreira Juvenal (8.26 KB)
(Brazil)

Jul 11, 2011
The International Consortium on Governmental Financial Management (ICGFM) (48.21 KB)
()

Jul 21, 2011
Conseil de Normalisation des Comptes Publics (CNOCP) (164.69 KB)
(France)

Jul 21, 2011
Ministry of Finance (110.78 KB)
(Uganda)

Jul 21, 2011
Accounting Standards Board (40.37 KB)
(South Africa)

Jul 21, 2011
Zambia Institute of Chartered Accountants (27.88 KB)
(Zambia)

Jul 21, 2011
Government of Manitoba (174.17 KB)
(Canada)

Jul 21, 2011
Dr. Joseph S. Maresca (15.65 KB)
(United States of America)

Jul 21, 2011
KPMG (204.9 KB)
()

Jul 25, 2011