Exposure Draft 70, Revenue with Performance Obligations

IPSASB

Feb 21, 2020 | Exposure Drafts and Consultation Papers

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Comments due by: Nov 1, 2020

The aim of Exposure Draft (ED) 70 is to develop a standard that provides recognition and measurement requirements for revenue transactions with performance obligations. This ED is part of a suite of three EDs that address how to account for revenue and transfer expenses, and should be read in conjunction with:

Please submit your comments by November 1, 2020.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

Michel Maher, Avocat, CPA, LLM, LLD (96.47 KB)
(Canada)

May 7, 2020
Comissão de Normalização Contabilística (129.26 KB)
(Portugal)

Sep 15, 2020
Tiago Melo (351.19 KB)
(Portugal)

Sep 15, 2020
Vincenzo Cordaro (1.97 MB)
(Italy)

Oct 6, 2020
Swiss Public Sector Financial Reporting Advisory Committee (219.58 KB)
(Switzerland)

Oct 12, 2020
ITER Organization (603.76 KB)
()

Oct 14, 2020
Office of the Auditor General of Ontario (186.59 KB)
()

Oct 14, 2020
CNoCP (117.93 KB)
(France)

Oct 21, 2020
Accountancy Europe (172.44 KB)
()

Oct 22, 2020
Treasury Board of Canada Secretariat (165.5 KB)
(Canada)

Oct 27, 2020
New Zealand Accounting Standards Board (643.52 KB)
()

Oct 27, 2020
Public Sector Accounting Standards Board (2.04 MB)
(Kenya)

Oct 28, 2020
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (138.99 KB)
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Oct 28, 2020
Australian Accounting Standards Board (422.12 KB)
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Oct 29, 2020
Pan African Federation of Accountants (PAFA) (224.03 KB)
()

Oct 29, 2020
Accrual Accounting Center (392.11 KB)
()

Oct 29, 2020
Institute of Chartered Accountants Ghana (1.02 MB)
(Ghana)

Oct 29, 2020
Public Sector Accounting Board Staff (192.71 KB)
(Canada)

Oct 29, 2020
CPA Australia and Chartered Accountants Australia and New Zealand (138.16 KB)
()

Oct 29, 2020
The Malaysian Institute of Certified Public Accountants (MICPA) (126.93 KB)
(Malaysia)

Oct 30, 2020
NSW Treasury (315.28 KB)
(Australia)

Oct 30, 2020
The Japanese Institute of Certified Public Accountants (283.34 KB)
(Japan)

Oct 30, 2020
Institute of Certified Public Accountants of Rwanda (ICPAR) (889.62 KB)
(Rwanda)

Oct 30, 2020
South African Accounting Standards Board (308.29 KB)
(South Africa)

Oct 30, 2020
Korea Institute of Public Finance (GAFSC) (294.76 KB)
(Korea)

Oct 30, 2020
CIPFA (258.78 KB)
(United Kingdom)

Oct 30, 2020
United Nations Office for Project Services (124.43 KB)
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Oct 30, 2020
ACCA (234.96 KB)
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Oct 30, 2020
KPMG LLP (88.57 KB)
(Canada)

Oct 30, 2020
PwC (151.24 KB)
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Oct 31, 2020
UNDP (908.83 KB)
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Oct 31, 2020
Secretaria de hacienda y credito publico, especificamente la unidad de contabilidad gubernamental – Mexico (889.26 KB)
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Oct 31, 2020
Institute of Chartered Accountants of Nigeria (307.17 KB)
(Nigeria)

Nov 1, 2020
ICAEW (222.39 KB)
()

Nov 1, 2020
Office of the Auditor-General (290.62 KB)
(New Zealand)

Nov 1, 2020
Botswana Institute of Chartered Accountants (180.89 KB)
(Botswana)

Nov 1, 2020
CONSELHO FEDERAL DE CONTABILIDADE (312.81 KB)
(Brazil)

Nov 1, 2020
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (457.95 KB)
(Tanzania, United Republic of)

Nov 2, 2020
EY (154.64 KB)
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Nov 2, 2020
Governmental Accounting Standards Board (804.04 KB)
(United States of America)

Nov 3, 2020
Office of the Comptrolle General, British Columbia (240.21 KB)
(Canada)

Nov 4, 2020
Financial Reporting Council of Nigeria (195.48 KB)
(Nigeria)

Nov 5, 2020
a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico (777.88 KB)
()

Nov 8, 2020
b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay (777.89 KB)
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Nov 8, 2020
c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (777.89 KB)
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Nov 8, 2020
d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras (777.89 KB)
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Nov 8, 2020
e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala (777.91 KB)
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Nov 8, 2020
f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador (777.87 KB)
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Nov 8, 2020
g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (777.88 KB)
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Nov 8, 2020
h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (777.91 KB)
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Nov 8, 2020