Exposure Draft 58, Improvements to IPSASs 2015
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The International Public Sector Accounting Standards Board (IPSASB) has released for comment Exposure Draft (ED) 58, Improvements to IPSASs 2015.
This is the first IPSASB Improvements project to consider broader improvements rather than focusing solely on those to maintain convergence with International Financial Reporting Standards (IFRS).
ED 58 proposes minor changes as follows:
- Consequential amendments arising from the first four chapters of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities;
- General improvements to International Public Sector Accounting Standards™;
- Improvements to increase consistency with Government Finance Statistics reporting guidelines; and
- Improvements to maintain convergence with IFRS.
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Exposure Draft 58, Improvements to IPSASs 2015
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Submitted Comment Letters
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Conseil de normalisation des comptes publics (CNOCP) (30.04 KB)(France)
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New Zealand Accounting Stanards Board of the External Reporting Board (581.59 KB)(New Zealand)
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KPMG Services Proprietary Limited (101.64 KB)(South Africa)
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Swiss Public Sector Financial Advisory Committee (53.31 KB)(Switzerland)
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HoTARAC (297.75 KB)(Australia)
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The Institute of Chartered Accountants in England and Wales (210.43 KB)(United Kingdom)
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Public Sector Accounting Board (179.3 KB)(Canada)
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ICGFM (137.11 KB)(United States of America)
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CIPFA (209.04 KB)(United Kingdom)
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Denise Silva Ferreira Juvenal (11.56 KB)(Brazil)
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Accounting Standards Board (South Africa) (156.69 KB)(South Africa)
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The Treasury (663.64 KB)(New Zealand)