IPSASB Exposure Draft 47 - Financial Statement Discussion and Analysis

Submitted Comment Letters

1. Swedish National Financial Management Authority (115.49 KB)
    (Sweden)
   
   Jun 20, 2012
2. Swedish National Audit Office (9.22 KB)
    (Sweden)
   
   Jun 27, 2012
3. SRS-CSPCP (76.01 KB)
    (Switzerland)
   
   Jul 9, 2012
4. European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT) (107.68 KB)
    (Europe & Central Asia)
   
   Jul 13, 2012
5. CNOCP (212.33 KB)
    (France)
   
   Jul 13, 2012
6. Zambia Institute of Chartered Accountants (60.81 KB)
    (Zambia)
   
   Jul 13, 2012
7. IBR-IRE (152.23 KB)
    (Belgium)
   
   Jul 13, 2012
8. Public Sector Accounting Board (47.15 KB)
    (Canada)
   
   Jul 13, 2012
9. International Consortium of Government Financial Managers (47.92 KB)
    (United States of America)
   
   Jul 16, 2012
10. The Association of Chartered Certified Accountants (171 KB)
     (United Kingdom)
    
    Jul 20, 2012
11. Australasian Council of Auditors-General (74.59 KB)
     (Australia)
    
    Jul 22, 2012
12. National Audit Office (53.48 KB)
     (Malta)
    
    Jul 25, 2012
13. Committee for Accounting for PBEs - UK Financial Reporting Council (72.51 KB)
     (United Kingdom)
    
    Jul 27, 2012
14. Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (62.63 KB)
     (Germany)
    
    Jul 27, 2012
15. Association of Government Accountants (103.58 KB)
     (United States of America)
    
    Jul 28, 2012
16. New Zealand Accounting Standards Board (328.17 KB)
     (New Zealand)
    
    Jul 29, 2012
17. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (3.39 MB)
     (Australia)
    
    Jul 30, 2012
18. The Japanese Institute of Certified Public Accountants (91.9 KB)
     (Japan)
    
    Jul 31, 2012
19. South African Accounting Standards Board (139.46 KB)
     (South Africa)
    
    Jul 31, 2012
20. Abu Dhabi Accountability Authority (356.79 KB)
     (United Arab Emirates)
    
    Jul 31, 2012
21. Institute Of Certified Public Accountants Of Kenya (245.21 KB)
     (Kenya)
    
    Jul 31, 2012
22. Government of Manitoba (163.17 KB)
     (Canada)
    
    Jul 31, 2012
23. Task Force on Accounting Standards, United Nations System (1.62 MB)
     (United States of America)
    
    Jul 31, 2012
24. Cour des comptes (106.25 KB)
     (France)
    
    Jul 31, 2012
25. CIPFA (136.44 KB)
     (United Kingdom)
    
    Jul 31, 2012
26. Australian Department of Finance and Deregulation (1.24 MB)
     (Australia)
    
    Jul 31, 2012
27. Treasury Board of Canada Secretariat (1.11 MB)
     (Canada)
    
    Jul 31, 2012
28. Felicitas Therero Irungu (51.78 KB)
     (Kenya)
    
    Jul 31, 2012
29. Direction Générale des Finances Publiques (DGFiP) (332.33 KB)
     (France)
    
    Jul 31, 2012
30. Joint Accounting Bodies (196.52 KB)
     (Australia)
    
    Jul 31, 2012
31. Independent Regulartary Board for Auditors (293.38 KB)
     (South Africa)
    
    Aug 1, 2012
32. Ministry of Finance, Ontario (47.87 KB)
     (Canada)
    
    Aug 3, 2012
33. Ernst & Young (106.19 KB)
     (Germany)
    
    Aug 6, 2012
34. Australian Accounting Standards Board (159.61 KB)
     (Australia)
    
    Aug 7, 2012
35. Government of Newfoundland and Labrador (64.29 KB)
     (Canada)
    
    Aug 9, 2012
36. Denise Silva Ferreira Juvenal (82.81 KB)
     (Brazil)
    
    Aug 12, 2012
37. Government of the Province of British Columbia (235.67 KB)
     (Canada)
    
    Aug 13, 2012
38. Swiss Federal Audit Office (43.83 KB)
     (Switzerland)
    
    Nov 30, 2012