Recognition and Measurement of Social Benefits
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The International Public Sector Accounting Standards Board (IPSASB) has released for comment a Consultation Paper, Recognition and Measurement of Social Benefits.
The delivery of social benefits to the public is the primary objective of most governments and social benefits often account for a large proportion of a government’s budget. There is an opportunity for the IPSASB to improve its suite of standards by developing an International Public Sector Accounting Standard™ (IPSAS™) on social benefits. The IPSASB asks constituents for their views on the different approaches identified.
The At-a-Glance summary document provides an overview of the Consultation Paper.
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Recognition and Measurement of Social Benefits
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At a Glance: Recognition and Measurement of Social Benefits
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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DGFiP (169.56 KB)(France)
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Swiss Public Sector Financial Reporting Advisory Committee (97.12 KB)(Switzerland)
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CNoCP (3 MB)(France)
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Treasury Board of Canada Secretariat (393.21 KB)(Canada)
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CRC (393.44 KB)(France)
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ICGFM (574.76 KB)()
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OECD (Organisation for Economic Co-operation and Development) (258.8 KB)()
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Accounting Standards Board (South Africa) (338.71 KB)(South Africa)
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The Japanese Institute of Certified Public Accountants (234.23 KB)(Japan)
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The Swedish National Financial Management Authority (222.83 KB)(Sweden)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (117.08 KB)(Germany)
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IBR-IRE (100.49 KB)(Belgium)
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South African Institute of South Africa (SAICA) (260.46 KB)(South Africa)
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Bundesamt für Sozialversicherungen (BSV) / Federal Social Insurance Office (FSIO) (520.4 KB)(Switzerland)
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THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (1.91 MB)(Ghana)
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Cour des comptes (220.18 KB)(France)
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ICAS (341.55 KB)(United Kingdom)
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CIPFA (229.1 KB)(United Kingdom)
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Public Sector Accounting Board - staff (467.81 KB)(Canada)
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PwC (128.55 KB)()
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International Actuarial Association (IAA) (360.42 KB)(Canada)
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Institute of Chartered Accountants of Nigeria (3.12 MB)()
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KPMG Services (Pty) Ltd (365.92 KB)(South Africa)
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Ministry of Finance (410.55 KB)(Israel)
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International Labour Organisation (226.46 KB)()
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The New Zealand Treasury (3.65 MB)()
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Swedish National Audit Office (445.74 KB)(Sweden)
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FEE (269.39 KB)(Belgium)
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New Zealand Accounting Standards Board (592.33 KB)(New Zealand)
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The Institute of Chartered Accountants of India (498.8 KB)(India)
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U.S. Government Accountability Office (376.78 KB)()
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Australian Heads of Treasuries Accounting and Reporting Advisory Committee (2.25 MB)(Australia)
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ICAEW - Institute of Chartered Accountants' in England and Wales (324.18 KB)(United Kingdom)
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Denise Silva Ferreira Juvenal (269.25 KB)(Brazil)
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Agency for the Modernisation of Public Administration (459.86 KB)(Denmark)
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Ernst & Young (154.47 KB)()