Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
ED 90 proposes amendments to IPSAS to introduce current operational value, add a definition of accounting estimates to IPSAS 3, Accounting Policies, Changes In Accounting Estimates and Errors, and enhance the terminology in current value measurement disclosures.
Comments are requested in English.
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Submitted Comment Letters
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (217.98 KB)(Switzerland)
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Institute of Chartered Accountants of India (ICAI) (171.84 KB)(India)
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The Japanese Institute of Certified Public Accountants (JICPA) (291.33 KB)(Japan)
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Ministry of Finance (193.15 KB)(Saudi Arabia)
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Public Sector Accounting Board (PSAB) (423.96 KB)(Canada)
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Accounting Standards Board (ASB) (206.05 KB)(South Africa)
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Asociación Interamericana de Contabilidad (AIC) (252.19 KB)(Panama)
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Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia (256.47 KB)(Australia)
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External Reporting Board (XRB) (471.89 KB)(New Zealand)
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Colegio de Contadores Publicos de Pechincha y del Ecuador (CCPP) (206.84 KB)(Ecuador)
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Botswana Institute of Chartered Accountants (BICA) (237.07 KB)(Botswana)
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European Accounting Association Public Sector Accounting Committee (EAA PSAC) (138.21 KB)(Greece)
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Public Sector Accounting Standards Board (PSASB) (411.89 KB)(Kenya)
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Conselho Federal de Contabilidade (CFC) (227.84 KB)(Brazil)
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Office of the Auditor General of Canada (OAG) (168.43 KB)(Canada)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Chile)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Colombia)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(El Salvador)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Guatemala)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Honduras)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Panama)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(Peru)
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Forum of Governmental Accounting of Latin America (FOCAL) (571.4 KB)(República de Venezuela)
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Malaysian Institute of Accountants (MIA) (275.01 KB)(Malaysia)
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North Atlantic Treaty Organization (NATO) (234.51 KB)(Belgium)
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Jesus Gerardo Araya Zuniga (559.75 KB)(Costa Rica)