Exposure Draft (ED) 92, Tangible Natural Resources
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
The objective of ED 92, Tangible Natural Resources is to propose guidance on the recognition, measurement, display and disclosure of tangible natural resources. ED 92 is open for public comment through February 28, 2025. Comments are requested in English.
Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
Regional Development Bank of Jambi Province (141.71 KB)(Indonesia)
-
Ricky Perry (147.06 KB)(United States of America)
-
Conseil de Normalisation des Comptes Publics (CNOCP) (74.66 KB)(France)
-
Office of the Comptroller General- Office of the Provincial Controller Division's (OCG-OPCD) (252.79 KB)(Canada)
-
City of London, Ontario (154.84 KB)(Canada)
-
CCDR & APB Professional Services (116.15 KB)(Nigeria)
-
Comissão Normalização Contabilística (CNC) (294.14 KB)(Portugal)
-
Malaysian Institute of Accountants (MIA) (425.74 KB)(Malaysia)
-
Mo Chartered Accountants (129.42 KB)(Zimbabwe)
-
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (191.52 KB)(Switzerland)
-
External Reporting Board (XRB) (590.45 KB)(New Zealand)
-
Ministry of Finance (227.51 KB)(Saudi Arabia)
-
Goa Foundation (121.24 KB)(India)
-
European Accounting Association Public Sector Accounting Committee (EAA PSAC) (125.96 KB)(- International)
-
Institute of Chartered Accountants in England and Wales (ICAEW) (220.19 KB)(United Kingdom)
-
Wayne Morgan Colin Semotiuk (93.41 KB)(Canada)
-
Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia (243.27 KB)(- International)
-
The Japanese Institute of Certified Public Accountants (JICPA) (401 KB)(Japan)
-
Joni Afandi (90.3 KB)(Indonesia)
-
Public Sector Accounting Standards Board (PSASB) (372.69 KB)(Kenya)
-
PricewaterhouseCoopers International (205.23 KB)(- International)
-
Accountancy Europe (133.08 KB)(- International)
-
Financial Reporting Council of Nigeria (FRC) (232.47 KB)(Nigeria)
-
Institute Of Chartered Accountants, Ghana (306.16 KB)(Ghana)
-
Accounting Standards Board (ASB) (232.49 KB)(South Africa)
-
African Association of Accountants General (AAAG) (464.81 KB)(- International)
-
South African Institute of Chartered Accountants (SAICA) (590.66 KB)(South Africa)
-
Pan African Federation of Accountants (PAFA) (183.28 KB)(- International)
-
First Nations Financial Management Board (FMB) (150.94 KB)(Canada)
-
Office of the Auditor General of Ontario (195.07 KB)(Canada)
-
Conselho Federal de Contabilidade (CFC) (519.49 KB)(Brazil)
-
Board of Deans of Colleges of Public Accountants of Peru (460.91 KB)(Peru)
-
Kalar Consulting Ltd (492.65 KB)(United Kingdom)
-
Office of the Auditor General of Canada (OAG) (232.49 KB)(Canada)
-
Cities of Calgary, Edmonton, Montreal and Toronto, Intact Centre on Climate Adaptation (554.93 KB)(Canada)
-
ONEC-Congo (181.13 KB)(Republic of Congo)
-
KPMG LLP (191.92 KB)(Canada)
-
Welch LLP (269.24 KB)(Canada)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Chile)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Dominican Republic)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Colombia)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Ecuador)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(El Salvador)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Guatemala)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Panama)
-
Forum of Governmental Accounting of Latin America (FOCAL) (622.12 KB)(Peru)
-
Institute of Chartered Accountants of India (ICAI) (267.34 KB)(India)
-
Public Sector Accounting Board (PSAB) (316.83 KB)(Canada)
-
Natalie Rulloda (134.99 KB)(Portugal)