Exposure Draft 71, Revenue without Performance Obligations
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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.
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Submitted Comment Letters
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a. IAEA - International Atomic Energy Agency (510.04 KB)()
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b. IOM - International Organization on Migration (510.04 KB)()
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c. UN - United Nations Secretariat (510.03 KB)()
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d. UN System (510.03 KB)()
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e. UNDP - United Nations Development Programme (510.03 KB)()
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e. UNICEF - United Nations Children's Fund (510.03 KB)()
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f. WIPO - World Intellectual Property Organization (510.04 KB)()
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The Malaysian Institute of Certified Public Accountants (MICPA) (126.93 KB)(Malaysia)
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ITER Organization (603.76 KB)()
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Office of the Auditor - General, New Zealand (290.62 KB)(New Zealand)
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Secretaria de hacienda y credito publico, especificamente la unidad de contabilidad gubernamental – Mexico (889.26 KB)(Mexico)
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New Zealand Treasury (225.75 KB)(New Zealand)
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Malaysia Institute of Accountants (MIA) (47.05 KB)(Malaysia)
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Kalar Consulting Ltd. (526.06 KB)()
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U.S. Government Accountability Office (GAO) (178.78 KB)(United States of America)
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Queensland Audit Office (QAO) (485.82 KB)(Australia)