Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)

IPSASB

Oct 24, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: Feb 15, 2014

Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs), is a proposed standard applicable to entities that present accrual basis financial statements during the process of adopting and implementing IPSASs, providing exemptions during the transition period.

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Submitted Comment Letters

JANM Negeri Sabah (32.3 KB)
(Malaysia)

Oct 30, 2013
International Consortium on Governmental Financial Management (47.33 KB)
(United States of America)

Jan 28, 2014
Abu Dhabi Accountability Authority (70.56 KB)
(United Arab Emirates)

Feb 3, 2014
CPA Canada - PSAB (176.14 KB)
(Canada)

Feb 4, 2014
New Zealand Accounting Standards Board (188.16 KB)
(New Zealand)

Feb 6, 2014
Conseil de normalisation des comptes publics (CNOCP) (209.73 KB)
(France)

Feb 10, 2014
Swiss Public Sector Financial Reporting Advisory Committee (66.45 KB)
(Switzerland)

Feb 13, 2014
CFC Brazil (2.01 MB)
(Brazil)

Feb 13, 2014
Australian Accounting Standards Board (208.74 KB)
(Australia)

Feb 13, 2014
The Japanese Institute of Certified Public Accountants (12.68 KB)
(Japan)

Feb 14, 2014
Institute of Certified Public Accountants of Kenya (103.1 KB)
(Kenya)

Feb 14, 2014
KPMG IFRG Limited (1.4 MB)
(United Kingdom)

Feb 14, 2014
The Institute Of Chartered Accountants (Ghana) (1.85 MB)
(Ghana)

Feb 14, 2014
Financial Management Standards Board - Association of Government Accountants (253.2 KB)
(United States of America)

Feb 14, 2014
Accounting Standards Board (ASB) (147.42 KB)
(South Africa)

Feb 14, 2014
Direction générale des finances publiques (DGFIP) (321.42 KB)
(France)

Feb 14, 2014
Institute Of Chartered Accountants Of Nigeria (1.96 MB)
(Nigeria)

Feb 14, 2014
Association of Chartered Certified Accountants (ACCA) (51.36 KB)
(United Kingdom)

Feb 18, 2014
Zambia Institute of Chartered Accountants (ZICA) (111.45 KB)
(Zambia)

Feb 18, 2014
CIPFA (211.4 KB)
(United Kingdom)

Feb 20, 2014
Cour des comptes (149.71 KB)
(France)

Feb 20, 2014
Federation of European Accounatnts (FEE) (63.11 KB)
(Belgium)

Feb 20, 2014
Malaysian Institute of Accountants (MIA) (984.42 KB)
(Malaysia)

Mar 3, 2014
Denise Silva Ferreira Juvenal (21.37 KB)
(Brazil)

Mar 4, 2014