Exposure Draft 49, Consolidated Financial Statements

IPSASB

Oct 21, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: Feb 28, 2014

The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 49, Consolidated Financial Statements, as part of its ongoing improvements to International Public Sector Accounting Standards (IPSASs). The EDs propose to update the requirements in IPSASs 6 to 8.

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Submitted Comment Letters

International Consortium on Governmental Financial Management (ICGFM) (164.11 KB)
(United States of America)

Jan 28, 2014
Abu Dhabi Accountability Authority (71.5 KB)
(United Arab Emirates)

Feb 2, 2014
Direction générale des finances publiques (DGFIP) (794.61 KB)
(France)

Feb 10, 2014
Conseil de normalisation des comptes publics (CNOCP) (284.18 KB)
(France)

Feb 14, 2014
Association of Chartered Certified Accountants (ACCA) (53.79 KB)
(United Kingdom)

Feb 18, 2014
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (192.98 KB)
(Australia)

Feb 20, 2014
New Zealand Superannuation Fund (1.21 MB)
(New Zealand)

Feb 23, 2014
Association of National Accountants of Nigeria (ANAN) (301.6 KB)
(Nigeria)

Feb 25, 2014
Cour des comptes (194.02 KB)
(France)

Feb 25, 2014
Australasian Council of Auditors-General (ACAG) (100.25 KB)
(Australia)

Feb 25, 2014
Public Sector Accounting Board - CPA Canada (267.47 KB)
(Canada)

Feb 26, 2014
Institute of Certified Public Accountants of Kenya (ICPAK) (115.62 KB)
(Kenya)

Feb 27, 2014
National Swedish Financial Management Authority (3.33 MB)
(Sweden)

Feb 27, 2014
Ichabod's Industries Limited (320.21 KB)
(United Kingdom)

Feb 27, 2014
Auckland Council (1.94 MB)
(New Zealand)

Feb 28, 2014
Zambia Institute of Chartered Accountants (ZICA) (43.41 KB)
(Zambia)

Feb 28, 2014
The Japanese Institute of Certified Public Accountants (JICPA) (17.14 KB)
(Japan)

Feb 28, 2014
US Government Accountability Office (121.5 KB)
(United States of America)

Feb 28, 2014
PwC (164.33 KB)
(United Kingdom)

Mar 3, 2014
Joint Accounting Bodies (367.23 KB)
(Australia)

Mar 3, 2014
J.B. Mattret (15.19 KB)
(France)

Mar 3, 2014
Denise Silva Ferreira Juvenal (20.8 KB)
(Brazil)

Mar 4, 2014
Fédération des Experts Comptables Européens (FEE) (50.36 KB)
(Belgium)

Mar 5, 2014
Malaysian Institute of Accountants (MIA) (1.59 MB)
(Malaysia)

Mar 5, 2014
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (77.45 KB)
(Switzerland)

Mar 5, 2014
The Treasury (1.54 MB)
(New Zealand)

Mar 13, 2014
Accounting Standards Board (312.97 KB)
(South Africa)

Mar 13, 2014
Australian Accounting Standards Board (AASB) (228.06 KB)
(Australia)

Mar 13, 2014
New Zealand Accounting Standards Board (665.62 KB)
(New Zealand)

Mar 16, 2014
Chartered Institute of Public Finance and Accountancy (CIPFA) (192.52 KB)
(United Kingdom)

Mar 19, 2014
European Commission (181.46 KB)
(Belgium)

Apr 8, 2014