Exposure Draft 72, Transfer Expenses

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) 72 is to develop a standard that provides recognition and measurement requirements applicable to providers of transfer expenses. 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.

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New Zealand Film Commission (84.97 KB)
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NZ On Air - Broadcasting Commission (108.49 KB)
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Comissão de Normalização Contabilística (204.69 KB)
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Tiago Melo (587.11 KB)
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Swiss Public Sector Financial Reporting Advisory Committee (304.9 KB)
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Oct 12, 2020
CNoCP (132.43 KB)
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Oct 21, 2020
Accountancy Europe (172.44 KB)
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Oct 23, 2020
Office of the Auditor General of Alberta (350.14 KB)
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Oct 24, 2020
Treasury Board of Canada Secretariat (197.17 KB)
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Oct 25, 2020
New Zealand Accounting Standards Board (643.52 KB)
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Public Sector Accounting Standards Board (2.51 MB)
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Oct 27, 2020
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (173.94 KB)
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Public Sector Accounting Board Staff (167.56 KB)
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Oct 28, 2020
Accrual Accounting Center (398.81 KB)
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Oct 29, 2020
European Commission (683.16 KB)
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Oct 29, 2020
Institute of Chartered Accountants Ghana (1.43 MB)
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CPA Australia and Chartered Accountants Australia and New Zealand (146.19 KB)
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Oct 29, 2020
NSW Treasury (315.28 KB)
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Oct 30, 2020
The Japanese Institute of Certified Public Accountants (180.32 KB)
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Oct 30, 2020
South African Accounting Standards Board (298.56 KB)
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Oct 30, 2020
Korea Institute of Public Finance (GAFSC) (359.87 KB)
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Oct 30, 2020
African Union Commission (AUC) (498.96 KB)
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Oct 30, 2020
CIPFA (258.78 KB)
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Oct 30, 2020
Pan African Federation of Accountants (PAFA) (226.66 KB)
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Oct 30, 2020
ACCA (234.96 KB)
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Oct 30, 2020
KPMG LLP (88.57 KB)
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Oct 30, 2020
PwC (161.64 KB)
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Oct 31, 2020
a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil (635.27 KB)
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Oct 31, 2020
b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile (635.31 KB)
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Oct 31, 2020
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d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (635.32 KB)
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e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (635.28 KB)
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Oct 31, 2020
k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (635.31 KB)
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Oct 31, 2020
ICAEW (245.99 KB)
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Nov 1, 2020
Institute of Chartered Accountants of Nigeria (421.28 KB)
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Nov 1, 2020
Botswana Institute of Chartered Accountants (195.57 KB)
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Nov 1, 2020
CONSELHO FEDERAL DE CONTABILIDADE (865.67 KB)
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Nov 1, 2020
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (458.65 KB)
(Tanzania, United Republic of)

Nov 2, 2020
Office of the Auditor General of Canada (856.08 KB)
(Canada)

Nov 2, 2020
EY (181.39 KB)
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Nov 2, 2020
Governmental Accounting Standards Board (804.04 KB)
(United States of America)

Nov 3, 2020
Australia Accounting Standards Board (AASB) (422.12 KB)
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Nov 3, 2020
Office of the Comptrolle General, British Columbia (288.72 KB)
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Nov 3, 2020
a. FAO - Food and Agriculture Organization of the United Nations (516.94 KB)
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Nov 6, 2020
b. IOM - International Organization on Migration (516.94 KB)
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Nov 6, 2020