Exposure Draft 56, The Applicability of IPSASs

IPSASB

Jul 30, 2015 | Exposure Drafts and Consultation Papers

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Comments due by: Nov 30, 2015

The International Public Sector Accounting Standards Board (IPSASB) has released for comment Exposure Draft (ED) 56, The Applicability of IPSASs.

The proposed changes contained in this Exposure Draft address constituents’ concerns about the application of International Public Sector Accounting Standard™ (IPSAS™) to public sector entities. Currently, each IPSAS includes a statement that it does not apply to Government Business Enterprises (GBEs), which are expected to be commercially-oriented public sector entities.

Publication of ED 56 follows the IPSASB’s consideration of responses to a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.

The At a Glance summary document provides an overview of the Exposure Draft.

Exposure Draft 56, The Applicability of IPSASs

At a Glance: Exposure Draft 56, The Applicability of IPSASs

Submitted Comment Letters

Swedish National Audit Office (14.43 KB)
(Sweden)

Oct 19, 2015
External Reporting Board (568.05 KB)
(New Zealand)

Oct 19, 2015
International Consortium on Governmental Financial Management, Inc. (223 KB)
()

Oct 26, 2015
Treasury Board of Canada Secretariat (83.47 KB)
(Canada)

Nov 5, 2015
DGFiP (37.98 KB)
(France)

Nov 18, 2015
CPA Australia (99.03 KB)
(Australia)

Nov 18, 2015
Swiss Public Sector Financial Reporting Advisory Committee (58.86 KB)
(Switzerland)

Nov 19, 2015
Public Sector Accounting (109.25 KB)
(Canada)

Nov 24, 2015
HoTARAC (310.95 KB)
(Australia)

Nov 24, 2015
Institute of Certified Public Accountants of Kenya (167.78 KB)
(Kenya)

Nov 30, 2015
National Board of Accountants and Auditors (214.28 KB)
(Tanzania, United Republic of)

Nov 30, 2015
The Institute of Chartered Accountants of India (114.73 KB)
(India)

Nov 30, 2015
The Japanese Institute of Certified Public Accountants (227.39 KB)
(Japan)

Nov 30, 2015
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (163.99 KB)
(Germany)

Nov 30, 2015
The Malaysian Institute of Certified Public Accountants (MICPA) (122.31 KB)
(Malaysia)

Nov 30, 2015
KPMG Services (Proprietory) Limited (763.67 KB)
(South Africa)

Nov 30, 2015
Accounting Standards Board (South Africa) (275.32 KB)
(South Africa)

Nov 30, 2015
The Swedish National Financial Management Authority (96.59 KB)
(Sweden)

Nov 30, 2015
PwC (270.35 KB)
()

Nov 30, 2015
Institute of Chartered Accountants of Nigeria (586.23 KB)
(Nigeria)

Nov 30, 2015
Australian Accounting Standards Board (AASB) (196.95 KB)
()

Dec 1, 2015
Denise Silva Ferreira Juvenal (198.87 KB)
(Brazil)

Dec 6, 2015
Ernst & Young Global Limited (78.82 KB)
()

Dec 9, 2015
Conseil de normalisation des comptes publics (CNOCP) (38.64 KB)
(France)

Dec 15, 2015
Federation of European Accountants (FEE) (396.67 KB)
()

Dec 21, 2015
CIPFA (187.52 KB)
(United Kingdom)

Jan 4, 2016