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
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Submitted Comment Letters
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (206.49 KB)(Switzerland)Combination of English and Other Language
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The Japanese Institute of Certified Public Accountants (JICPA) (286.61 KB)(Japan)Non-English Speaking
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Institute of Chartered Accountants of India (ICAI) (154.5 KB)(India)Non-English Speaking
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Botswana Institute of Chartered Accountants (BICA) (228.7 KB)(Botswana)English-Speaking
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Forum of Governmental Accounting of Latin America (FOCAL) (554.57 KB)(Chile)Non-English Speaking
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Forum of Governmental Accounting of Latin America (FOCAL) (554.57 KB)(Ecuador)Non-English Speaking
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Forum of Governmental Accounting of Latin America (FOCAL) (554.57 KB)(Peru)Non-English Speaking
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Forum of Governmental Accounting of Latin America (FOCAL) (554.57 KB)(Dominican Republic)Non-English Speaking
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Forum of Governmental Accounting of Latin America (FOCAL) (554.57 KB)(República de Venezuela)Non-English Speaking
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European Accounting Association Public Sector Accounting Committee (EAA PSAC) (149.88 KB)(Greece)English-Speaking
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Ministry of Finance (315.87 KB)(Saudi Arabia)Non-English Speaking
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Conselho Federal de Contabilidade (CFC) (263.25 KB)(Brazil)Non-English Speaking
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Board of Deans of Colleges of Public Accountants of Peru (351.2 KB)(Peru)Non-English Speaking
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General Treasury of the Kingdom of Morocco (362.37 KB)(Morocco)Non-English Speaking
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Asociación Interamericana de Contabilidad (AIC) (213.35 KB)(Panama)Non-English Speaking
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Public Sector Accounting Standard Board (PSASB) (332.1 KB)(Kenya)English-Speaking
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Malaysian Institute of Accountants (MIA) (244.89 KB)(Malaysia)Combination of English and Other Language
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Financial Audit and Accounting Subcommittee (FAAS) (295.99 KB)(United Kingdom)English-Speaking
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Accounting Standards Board (ASB) (265.57 KB)(South Africa)English-Speaking
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Pan African Federation of Accountants (PAFA) (131.2 KB)(South Africa)Combination of English and Other Language
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North Atlantic Treaty Organization (NATO) (115.89 KB)(Belgium)Combination of English and Other Language