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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)

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Submitted Comment Letters

  1.  (Switzerland)
    Combination of English and Other Language
  2.  (Japan)
    Non-English Speaking
  3.  (India)
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  4.  (Botswana)
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  5.  (Chile)
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  12.  (Brazil)
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  13.  (Peru)
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  14.  (Morocco)
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  15.  (Panama)
    Non-English Speaking
  16.  (Kenya)
    English-Speaking
  17.  (Malaysia)
    Combination of English and Other Language
  18.  (United Kingdom)
    English-Speaking
  19.  (South Africa)
    English-Speaking
  20.  (South Africa)
    Combination of English and Other Language
  21.  (Belgium)
    Combination of English and Other Language