Exposure Draft 63, Social Benefits

IPSASB

Oct 31, 2017 | Exposure Drafts and Consultation Papers

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Comments due by: Mar 31, 2018

The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 63, Social Benefits.

The Exposure Draft addresses accounting for the delivery of social benefits, such as retirement, unemployment, and disability, aiming to improve consistency, transparency, and reporting by public sector entities of social benefit schemes, which account for a large portion of government expenditure in most jurisdictions.

ED 63 defines social benefits and proposes requirements for the recognition and measurement of social benefit schemes. It also proposes disclosure requirements that provide additional information for users to evaluate the effect of social benefits on future government finances.

Submitted Comment Letters

Association of Accounting Technicians (263.46 KB)
(United Kingdom)

Feb 22, 2018
Swiss Public Sector Financial Reporting Advisory Comittee (92.2 KB)
(Switzerland)

Mar 5, 2018
The Institute of Certified Public Accountants Ireland (598.02 KB)
(Ireland)

Mar 13, 2018
Accounting Standards Board (260.23 KB)
()

Mar 14, 2018
The Treasury New Zealand (437.62 KB)
(New Zealand)

Mar 19, 2018
ICAS (159.94 KB)
(United Kingdom)

Mar 23, 2018
Malaysian Institute of Accountants (1.85 MB)
(Malaysia)

Mar 24, 2018
CPA Australia (155.04 KB)
(Australia)

Mar 25, 2018
HoTARAC (457.37 KB)
()

Mar 26, 2018
The Japanese Institute of Certified Public Accountants (279.77 KB)
(Japan)

Mar 27, 2018
Federal Social Insurance Office (FSIO) (405.72 KB)
(Switzerland)

Mar 27, 2018
Accountancy Europe (208.42 KB)
()

Mar 27, 2018
NZASB (955.38 KB)
()

Mar 27, 2018
Audit Zealand (206.33 KB)
(New Zealand)

Mar 27, 2018
International Consortium on Government Financial Management (ICGFM) (260.34 KB)
()

Mar 28, 2018
ICAEW (470.1 KB)
(United Kingdom)

Mar 28, 2018
The Swedish National Financial Management Authority (49.26 KB)
(Sweden)

Mar 28, 2018
International Actuarial Association (339.64 KB)
()

Mar 28, 2018
Treasury Board of Canada Secretariat (238.99 KB)
(Canada)

Mar 28, 2018
Asociación Interamericana de Contabilidad - AIC (344.12 KB)
()

Mar 28, 2018
Australasian Council of Auditors-General (ACAG) (472.17 KB)
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Mar 28, 2018
PUBLIC SECTOR ACCOUNTING STANDARDS BOARD KENYA (3.42 MB)
(Kenya)

Mar 29, 2018
Institut der Wirtschaftsprüfer e.V. (IDW) (150.08 KB)
(Germany)

Mar 29, 2018
CIPFA (125.26 KB)
()

Mar 29, 2018
Association of Chartered Certified Accountants (ACCA) (205.4 KB)
()

Mar 29, 2018
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (724.16 KB)
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Mar 29, 2018
PwC (115.31 KB)
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Mar 30, 2018
Korea Institute of Public Finance (107.47 KB)
(Korea)

Mar 30, 2018
Association of National Accountants of Nigeria - ANAN (135.85 KB)
(Nigeria)

Mar 30, 2018
Kalar Consulting Ltd (126.14 KB)
(United Kingdom)

Mar 31, 2018
Chartered Accountants Australia and New Zealand (224.99 KB)
()

Apr 5, 2018
Australian Accounting Standards Board (434.37 KB)
()

Apr 5, 2018
Hungarian Actuarial Society (187.39 KB)
(Hungary)

Apr 5, 2018
National Audit Office Malta (105.42 KB)
()

Apr 6, 2018
U.S. Government Accountability Office (143.32 KB)
()

Apr 7, 2018
Altaf Noor Ali Chartered Accountants Pakistan (327.64 KB)
(Pakistan)

Apr 8, 2018
Ernst & Young (EY) (2.3 MB)
()

Apr 12, 2018
CNOCP (208.72 KB)
(France)

Apr 12, 2018
DGFiP (249.92 KB)
(France)

May 28, 2018
Public Sector Accounting Board (PSAB) (116.76 KB)
(Canada)

May 29, 2018
Moderniseringsstyrelsen (119.31 KB)
(Denmark)

May 31, 2018