Key Characteristics of the Public Sector with Potential Implications for Financial Reporting

International Public Sector Accounting Standards Board

IPSASB

Apr 28, 2011 | Exposure Drafts and Consultation Papers

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Comments due by: Aug 31, 2011

The exposure draft, Key Characteristics of the Public Sector with Potential Implications for Financial Reporting, provides background on issues affecting the development of a conceptual framework for public sector entities and standard setting. In particular, it highlights that public sector entities are likely to depend upon taxation rather than commercially generated profits for their continued existence--and have governance arrangements that generally involve a legislative body holding an executive to account.

IPSASB ED Key-Characteristics-of-Public-Sector (PDF | 138.74 KB)

Submitted Comment Letters

Accounting Standards Board (62.49 KB)
(South Africa)

Jun 10, 2011
Dr. Joseph S. Maresca (12.38 KB)
(United States of America)

Jun 11, 2011
Joint Accounting Bodies (562.26 KB)
(Australia)

Jun 12, 2011
Ministry of Finance Quebec (146.01 KB)
(Canada)

Jun 13, 2011
KPMG (75.02 KB)
(United Kingdom)

Jun 14, 2011
Cours des Comptes (133.52 KB)
(France)

Jun 15, 2011
Danish Agency for Governmental Management (82.88 KB)
(Denmark)

Jun 16, 2011
Government of Canada (67.77 KB)
(Canada)

Jun 17, 2011
Conseil de Normalisation des Comptes Publics (CNOCP) (199.33 KB)
(France)

Jun 18, 2011
ZICA (85.33 KB)
(Zambia)

Jun 19, 2011
HM Treasury (554.96 KB)
(United Kingdom)

Jun 20, 2011
ICAEW (224.64 KB)
(United Kingdom)

Jun 21, 2011
Australasian Council of Auditors-General (ACAG) (191.64 KB)
(Australia)

Jun 22, 2011
CIPFA (76.98 KB)
(United Kingdom)

Jun 23, 2011
Corte dei conti (13.87 KB)
(Italy)

Jun 25, 2011
Denise Silva Ferreira Juvenal (140.55 KB)
(Brazil)

Jun 26, 2011
Department of Finance and Deregulation (1.8 MB)
(Australia)

Jun 27, 2011
Ernst & Young (85.14 KB)
(Kenya)

Jun 28, 2011
Financial Management Standards Board - AGA (45.46 KB)
(United States of America)

Jun 29, 2011
Grant Thornton UK LLP (50.26 KB)
(United Kingdom)

Jun 30, 2011
Institut der Wirtschaftspruefer in Deutschland e.V. (65.92 KB)
(Germany)

Jul 1, 2011
International Consortium of Government Financial Managers (48.24 KB)
(United States of America)

Jul 2, 2011
Massey University (78.18 KB)
(New Zealand)

Jul 5, 2011
Nyenrode University (5.11 KB)
(Netherlands)

Jul 5, 2011
Provincial Government of Newfoundland and Labrador (77.26 KB)
(Canada)

Jul 6, 2011
United Nations System (326.7 KB)
(United States of America)

Jul 7, 2011
Walker Fraud Examiners, Inc. (390.43 KB)
(United States of America)

Jul 9, 2011
Fédération des Experts-Comptables Européens (FEE) (74.69 KB)
(Belgium)

Jul 10, 2011
Ministry of Finance Ontario (67.37 KB)
(Canada)

Jul 11, 2011
Ministry of Finance Saskatchewan (139.18 KB)
(Canada)

Jul 13, 2011
Public Sector Accounting Board (PSAB) (242.61 KB)
(Canada)

Jul 15, 2011
Direction Générale des Finances Publiques (629.67 KB)
(France)

Jul 18, 2011
Australian Accounting Standards Board (683.9 KB)
(Australia)

Jul 20, 2011
Province of Manitoba (89.48 KB)
(Canada)

Jul 25, 2011
Ministry of Finance British Columbia (394.75 KB)
(Canada)

Jul 26, 2011
Swiss Public Sector Financial Reporting Advisory Committee (84.98 KB)
(Switzerland)

Aug 1, 2011
Heads of Treasuries Accounting and Reporting Advisory Committee (2.74 MB)
(Australia)

Oct 16, 2011
Advancing Government Accountability (AGA) (121.79 KB)
(United States of America)

Oct 17, 2011