Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS)

Amendments to IPSAS 33
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

ED 91 proposes to clarify and restructure existing guidance and add new non-authoritative guidance to IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs) to help public sector entities adopt accrual basis IPSAS.

Comments are requested in English. 

Supplemental Materials

- Table of Concordance: Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)

- Marked-Up Version: Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)

IPSASB-ED-91-AAG.pdf
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ED 91-IPSAS 33.pdf
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Submitted Comment Letters

  1.  (Switzerland)
  2.  (Japan)
  3.  (India)
  4.  (Botswana)
  5.  (Chile)
  6.  (Ecuador)
  7.  (Peru)
  8.  (Dominican Republic)
  9.  (República de Venezuela)
  10.  (Greece)
  11.  (Saudi Arabia)
  12.  (Brazil)
  13.  (Peru)
  14.  (Morocco)
  15.  (Panama)
  16.  (Kenya)
  17.  (Malaysia)
  18.  (United Kingdom)
  19.  (South Africa)
  20.  (South Africa)
  21.  (Belgium)