Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments
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Comments due by:
Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments provides guidance on how to account for a number of important categories of financial instruments that are unique to the public sector.
The proposed new Standard will augment existing guidance in IPSAS 41, Financial Instruments, and improves that Standard’s requirements by introducing guidance on:
- Monetary gold;
- Currency in circulation;
- IMF quota subscriptions; and
- Special Drawing Rights.
Please submit your comments by December 31, 2019.
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Submitted Comment Letters
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Mr. Mazedul Islam (3.95 KB)(Bangladesh)
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CIPFA (194.97 KB)(United Kingdom)
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South African Accounting Standards Board (92.91 KB)()
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HoTARAC (144.1 KB)()
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CPA Australia (80.34 KB)()
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ICGFM (123.38 KB)()
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Public Sector Accounting Standards Board- Kenya (620.19 KB)(Kenya)
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ICAEW (135.29 KB)()
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Swiss Public Sector Financial Reporting Advisory Committee (234.53 KB)(Switzerland)
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The Japanese Institute of Certified Public Accountants (168.08 KB)(Japan)
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Public Sector Accounting Board (62.82 KB)(Canada)
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National Board Of Accountants And Auditors - Tanzania (556.5 KB)(Tanzania, United Republic of)
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Conselho Federal de Contabilidade (CFC) (49.54 KB)(Brazil)
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The Pan African Federation of Accountants (PAFA) (192.13 KB)()
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ICPAK (271.45 KB)()
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Institute of Chartered Accountants of Nigeria (244.65 KB)()
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Malaysia Institute of Accountants (MIA) (849.67 KB)(Malaysia)
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Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (157.58 KB)()
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CNoCP (131.57 KB)(France)