Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The objective of this Exposure Draft is to propose requirements for the recognition and measurement of financial assets, financial liabilities and some contracts to buy or sell non-financial items.
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Submitted Comment Letters
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003 - OPEC Fund for International Development (875.94 KB)(Austria)
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002 - Swiss Public Sector Financial Reporting Advisory Committee (71.46 KB)(Switzerland)
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008 - The Institute of Chartered Accountants of Scotland (137.4 KB)(United Kingdom)
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016 - The Japanese Institute of Certified Public Accountants (50.89 KB)(Japan)
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017 - New South Wales Treasury (2.44 MB)(Australia)