Public Sector Specific Financial Instruments

Consultation Paper

IPSASB

Jul 27, 2016 | Exposure Drafts and Consultation Papers

English

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Comments due by: Dec 31, 2016

The International Public Sector Accounting Standards Board has released for comment a Consultation Paper (CP), Public Sector Financial Instruments.

This paper is an important step in determining the appropriate reporting for public sector specific financial instruments. The CP considers the issues related to these instruments and possible approaches to accounting for them. The objective of the CP is to initiate a debate about matters such as:

The types of instruments considered to be in scope of the CP; and
Approaches to recognition and measurement.

The At-a-Glance summary document provides an overview of the Consultation Paper.

Consultation Paper (CP), Public Sector Specific Financial Instruments

At-a-Glance: Consultation Paper (CP), Public Sector Specific Financial Instruments

Submitted Comment Letters

Olusola Adekanola & Co (76.55 KB)
(Nigeria)

Dec 13, 2016
Organisation for Economic Co-operation and Development (OECD) (205.96 KB)
()

Dec 14, 2016
KPMG (762.69 KB)
()

Dec 14, 2016
Accounting Standards Board (South Africa) (328.6 KB)
()

Dec 15, 2016
Plateau State Local Government Audit (4.21 KB)
(Nigeria)

Dec 15, 2016
Interamerican Accounting Association - AIC (340.85 KB)
()

Dec 15, 2016
CIPFA (139.04 KB)
(United Kingdom)

Dec 16, 2016
FINANCIAL REPORTING COUNCIL OF NIGERIA (1.42 MB)
(Nigeria)

Dec 19, 2016
Canadian Public Sector Accounting Board (541.97 KB)
(Canada)

Dec 19, 2016
International Consortium on Government Financial Management (ICGFM) (368.09 KB)
()

Dec 20, 2016
Office of the Auditor General for Local Government,Katsina State. (28.71 KB)
(Nigeria)

Dec 20, 2016
HoTARAC (593.99 KB)
()

Dec 21, 2016
Accountancy Europe (222.68 KB)
()

Dec 22, 2016
International Monetary Fund (394.1 KB)
()

Dec 22, 2016
ICAEW (319.2 KB)
(United Kingdom)

Dec 23, 2016
The Japanese Institute of Certified Public Accountants (26.62 KB)
(Japan)

Dec 28, 2016
Bank Indonesia Financial Accounting Policies Committee (KAKBI Committee) (1.3 MB)
(Indonesia)

Dec 28, 2016
Swiss Public Sector Financial Reporting Advisory Committee (73.88 KB)
(Switzerland)

Dec 29, 2016
Treasury Board of Canada Secretariat (301.74 KB)
(Canada)

Dec 29, 2016
KICPA (357.57 KB)
(Korea)

Dec 30, 2016
Banco Central do Brasil, Conselho Federal de Contabilidade e Secretaria do Tesouro Nacional (4.51 MB)
()

Dec 30, 2016
Banco Central do Brasil, Secretaria do Tesouro Nacional and Conselho Federal de Contabilidade (8.31 MB)
(Brazil)

Dec 30, 2016
Institute of Chartered Accountants of Nigeria (2.04 MB)
()

Dec 30, 2016
Central Bank Consulting (1.1 MB)
()

Jan 1, 2017
Altaf Noor Ali Chartered Accountants (143.26 KB)
(Pakistan)

Jan 5, 2017
Association of National Accountants of Nigeria (117.97 KB)
(Nigeria)

Jan 17, 2017
Malaysian Institute of Accountants (1.31 MB)
(Malaysia)

Jan 17, 2017
Conseil de normalisation des comptes publics (CNOCP) (182.67 KB)
(France)

Jan 24, 2017
CNoCP (213.24 KB)
(France)

Jan 25, 2017
Direction générale des finances publiques (DGFiP) (721.97 KB)
(France)

Jan 31, 2017
World Bank Group (206.41 KB)
()

Jan 31, 2017
Denise Silva Ferreira Juvenal (223.98 KB)
(Brazil)

Feb 25, 2017
The Treasury (1.82 MB)
(New Zealand)

Apr 3, 2017