Exposure Draft (ED) 54, Reporting Service Performance Information

IPSASB

Dec 20, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: May 31, 2014

This Exposure Draft (ED) builds on a consultation paper issued in 2011 and provides good practice guidelines on reporting service performance information. Development of ED 54 reflects the IPSASB’s commitment to addressing public sector-specific reporting issues, including those that relate to information additional to the financial statements.

An At-a-Glance summary provides an overview of the Exposure Draft.

Submitted Comment Letters

International Consortium of Governmental Financial Management (228.22 KB)
(United States of America)

Apr 15, 2014
New Zealand Accounting Standards Board (184.45 KB)
(New Zealand)

May 4, 2014
Public Sector Accounting Staff (94.7 KB)
(Canada)

May 7, 2014
Zambia Institute of Chartered Accountants (ZICA) (120.22 KB)
(Zambia)

May 20, 2014
Heads of Treasuries Accounting and Reporting Advisory Committee (696.48 KB)
(Australia)

May 20, 2014
Conseil de normalisation des comptes publics (CNOCP) (101.23 KB)
(France)

May 23, 2014
Australasian Council of Auditors-General (73.46 KB)
(Australia)

May 27, 2014
CIPFA (230.64 KB)
(United Kingdom)

May 29, 2014
KPMG (101.56 KB)
(United Kingdom)

May 29, 2014
Institute of Certified Public Accountants of Kenya (96.34 KB)
(Kenya)

May 29, 2014
Australian Accounting Standards Board (AASB) (292.58 KB)
(Australia)

May 29, 2014
The Japanese Institute of Certified Public Accountants (21.03 KB)
(Japan)

May 30, 2014
Governmental Accounting Standards Board (GASB) (123.7 KB)
(United States of America)

May 30, 2014
Joint Accounting Bodies (139.01 KB)
(Australia)

May 30, 2014
Malaysian Institute of Accountants (MIA) (248.88 KB)
(Malaysia)

May 30, 2014
The Institute of Chartered Accountants - Ghana (2.5 MB)
(Ghana)

May 30, 2014
ICAS (Institute of Chartered Accountants of Scotland) (102.83 KB)
(United Kingdom)

May 30, 2014
Association of Chartered Certified Accountants (ACCA) (66.37 KB)
(United Kingdom)

May 31, 2014
Altaf Noor Ali (106.45 KB)
(Pakistan)

Jun 4, 2014
Accounting Standards Board (ASB) (255.49 KB)
(South Africa)

Jun 4, 2014
Ernst & Young Global Limited (145.94 KB)
(United Kingdom)

Jun 4, 2014
Cour des comptes (165.43 KB)
(France)

Jun 4, 2014
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (90.92 KB)
(Switzerland)

Jun 10, 2014
Direction générale des finances publiques (DGFIP) (665.96 KB)
(France)

Jun 25, 2014