Exposure Draft 65, Improvements to IPSAS, 2018

This Exposure Draft, Improvements to IPSAS, 2018, was developed and approved by the International Public Sector Accounting Standards Board (IPSASB).

ED 65 proposes:

1. General Improvements to IPSAS: Proposes improvements to IPSAS in order to address issues raised by stakeholders; and 
2. IFRS Convergence Amendments: Proposes improvements to IPSAS in order to converge with amendments to International Financial Reporting Standards based on the IASB’s Improvements to IFRSs projects, Narrow Scope Amendments projects, and Interpretations of the IFRS Interpretations Committee.

The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form. Comments are requested by July 15, 2018.