Exposure Draft 71, Revenue without 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) 71 is to develop a standard that provides recognition and measurement requirements for revenue transactions that do not have performance obligations. This ED is intended to update IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers). 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.

Submitted Comment Letters

Comissão de Normalização Contabilística (128.1 KB)
(Portugal)

Sep 15, 2020
Tiago Melo (351.31 KB)
(Portugal)

Sep 15, 2020
Auckland Council (409.08 KB)
(New Zealand)

Sep 29, 2020
Vincenzo Cordaro (1.97 MB)
(Italy)

Oct 6, 2020
Swiss Public Sector Financial Reporting Advisory Committee (218.7 KB)
(Switzerland)

Oct 12, 2020
CNoCP (125.75 KB)
(France)

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

Oct 22, 2020
Treasury Board of Canada Secretariat (207.62 KB)
(Canada)

Oct 27, 2020
Office of the Auditor General of Alberta (560.01 KB)
()

Oct 27, 2020
Public Sector Accounting Standards Board (2.31 MB)
(Kenya)

Oct 28, 2020
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (168.22 KB)
()

Oct 28, 2020
Accrual Accounting Center (415.76 KB)
()

Oct 29, 2020
Institute of Chartered Accountants Ghana (1.33 MB)
(Ghana)

Oct 29, 2020
Pan African Federation of Accountants (PAFA) (224.53 KB)
()

Oct 29, 2020
CPA Australia and Chartered Accountants Australia and New Zealand (147.65 KB)
()

Oct 29, 2020
Australia Accounting Standards Board (AASB) (422.12 KB)
(Australia)

Oct 29, 2020
NSW Treasury (315.28 KB)
(Australia)

Oct 30, 2020
The Japanese Institute of Certified Public Accountants (248.85 KB)
(Japan)

Oct 30, 2020
Accounting Standard Board (South Africa) (374.9 KB)
(South Africa)

Oct 30, 2020
Korea Institute of Public Finance (GAFSC) (392.19 KB)
(Korea)

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

Oct 30, 2020
PSAB Staff (218.34 KB)
(Canada)

Oct 30, 2020
ACCA (234.96 KB)
()

Oct 30, 2020
KPMG LLP (88.57 KB)
(Canada)

Oct 30, 2020
PwC (157.48 KB)
()

Oct 31, 2020
UNDP (908.83 KB)
()

Oct 31, 2020
a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil (735.79 KB)
()

Oct 31, 2020
b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile (735.82 KB)
()

Oct 31, 2020
c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia (735.78 KB)
()

Oct 31, 2020
d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (735.8 KB)
()

Oct 31, 2020
e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (735.78 KB)
()

Oct 31, 2020
f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador (735.77 KB)
()

Oct 31, 2020
g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala (735.8 KB)
()

Oct 31, 2020
h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras (735.8 KB)
()

Oct 31, 2020
i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico (735.81 KB)
()

Oct 31, 2020
j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay (735.79 KB)
()

Oct 31, 2020
k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (735.79 KB)
()

Oct 31, 2020
Donald Love (75.47 KB)
(United States of America)

Nov 1, 2020
ICAEW (221.16 KB)
()

Nov 1, 2020
Institute of Chartered Accountants of Nigeria (311.2 KB)
(Nigeria)

Nov 1, 2020
Botswana Institute of Chartered Accountants (195.41 KB)
(Botswana)

Nov 1, 2020
CONSELHO FEDERAL DE CONTABILIDADE (330.51 KB)
(Brazil)

Nov 1, 2020
Office of the Auditor General of Canada (866.34 KB)
(Canada)

Nov 2, 2020
EY (171.97 KB)
()

Nov 2, 2020
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (464.24 KB)
(Tanzania, United Republic of)

Nov 3, 2020
Office of the Comptrolle General, British Columbia (275 KB)
(Canada)

Nov 4, 2020
Governmental Accounting Standards Board (804.04 KB)
(United States of America)

Nov 5, 2020
European Commission (472.15 KB)
()

Nov 6, 2020
Financial Reporting Council of Nigeria (301.1 KB)
(Nigeria)

Nov 6, 2020
New Zealand Accounting Standards Board (643.52 KB)
(New Zealand)

Nov 7, 2020

Exposure Draft 71, Revenue without Performance Obligations

Submitted Comment Letters

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