Exposure Draft 60, Public Sector Combinations

IPSASB

Jan 28, 2016 | Exposure Drafts and Consultation Papers

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Comments due by: Jun 30, 2016

The International Public Sector Accounting Standards Board^® (IPSASB^®) has issued Exposure Draft 60, Public Sector Combinations.

This Exposure Draft classifies public sector combinations as either amalgamations or acquisitions, using a rebuttable presumption approach that takes into account control and other factors. The ED proposes the use of the “modified pooling of interests” method of accounting for amalgamations, while the “acquisition” method of accounting (which involves measuring assets and liabilities at fair value) is proposed for acquisitions.

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

Proposed International Public Sector Accounting Standard (IPSAS™) Public Sector Combinations

IPSASB Exposure Draft 60, Public Sector Combinations

Submitted Comment Letters

Office of the Auditor-General, New Zealand (1.58 MB)
(New Zealand)

May 26, 2016
Association of Accounting Technicians (AAT) (152.98 KB)
(United Kingdom)

Jun 21, 2016
Association of National Accountants of Nigeria (ANAN) (207.86 KB)
(Nigeria)

Jun 24, 2016
Federation of European Accountants (204.82 KB)
(Belgium)

Jun 24, 2016
Federation of European Accountants (518.48 KB)
(Belgium)

Jun 24, 2016
ICAEW (215.43 KB)
(United Kingdom)

Jun 25, 2016
Secretariat of the Accounting Standards Board South Africa (355.85 KB)
(South Africa)

Jun 26, 2016
Heads of Treasuries and Accounting Reporting Advisory Committee (HoTARAC) (409.58 KB)
(Australia)

Jun 27, 2016
Swiss Public Sector Financial Reporting Advisory Committee (70.1 KB)
(Switzerland)

Jun 27, 2016
Treasury Board of Canada Secretariat (128.26 KB)
(Canada)

Jun 28, 2016
CIPFA (215.84 KB)
(United Kingdom)

Jun 29, 2016
International Consortium on Government Financial Management (ICGFM) (172.12 KB)
()

Jun 29, 2016
Zambia Institute of Chartered Accountants (176.8 KB)
(Zambia)

Jun 30, 2016
Financial Reporting Council of Nigeria (1.27 MB)
(Nigeria)

Jul 4, 2016
Australian Accounting Standards Board (247.1 KB)
()

Jul 5, 2016
New Zealand Accounting Standards Board (641.77 KB)
(New Zealand)

Jul 6, 2016
The Japanese Institute of Certified Public Accountants (173 KB)
(Japan)

Jul 7, 2016
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (81.95 KB)
(Germany)

Jul 8, 2016
Institute of Certified Public Accountants of Kenya (188.18 KB)
()

Jul 9, 2016
KPMG Services Proprietary Limited (105.42 KB)
(South Africa)

Jul 10, 2016
Institute of Certified Public Accountants of Uganda (47.67 KB)
(Uganda)

Jul 11, 2016
CNoCP (154.7 KB)
(France)

Jul 12, 2016
DGFiP (473.56 KB)
(France)

Jul 12, 2016
PSAB Staff (269.85 KB)
(Canada)

Jul 13, 2016
The New Zealand Treasury (1.78 MB)
(New Zealand)

Jul 14, 2016
United Nations (134.33 KB)
()

Jul 15, 2016
ACCA (119.21 KB)
(United Kingdom)

Jul 18, 2016
Local Governments Audit, Kaduna State (126.04 KB)
(Nigeria)

Jul 22, 2016
Office of the Auditor General for Local Governments, Katsina State (122.85 KB)
(Nigeria)

Jul 22, 2016
Denise Silva Ferreira Juvenal (209.85 KB)
(Brazil)

Jul 24, 2016
Malaysian Institute of Accountants (MIA) (1003.05 KB)
(Malaysia)

Aug 3, 2016
Malaysian Institute of Certified Public Accountants (MICPA) (213.94 KB)
(Malaysia)

Aug 22, 2016