Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances
Exposure Draft 46
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
Exposure Draft 46, Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances provides users with information on the impact of decisions made by the reporting date under current policy, but not fully reflected in the general purpose financial statements.
The At a Glance publication summarizes the material in the Exposure Draft.
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Submitted Comment Letters
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International Consortium of Government Financial Managers (ICGFM) (56.13 KB)(United States of America)
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Association of Chartered Certified Accountants (72.37 KB)(United Kingdom)
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Swiss Public Sector Financial Reporting Advisory Committee (70.53 KB)(Switzerland)
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South African Accounting Standards Board (327.19 KB)(South Africa)
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New Zealand Accounting Standards Board (331.42 KB)(New Zealand)
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Australasian Council of Auditors-General (73.09 KB)(Australia)
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Abu Dhabi Accountability Authority (373.1 KB)(United Arab Emirates)
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World Bank (152.55 KB)(United States of America)
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HoTARAC (Australia) (1.5 MB)(Australia)
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Institute of Certified Public Accountants of Kenya- ICPAK (116.31 KB)(Kenya)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (97.02 KB)(Germany)
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The Japanese Institute of Certified Public Accountants (111.87 KB)(Japan)
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Institute of Chartered Accountants of Scotland (ICAS) (354.78 KB)(United Kingdom)
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Government of Manitoba (167.21 KB)(Canada)
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Province of Ontario (796.02 KB)(Canada)
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Association of Government Accountants (128.34 KB)(United States of America)
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Accounting Standards Board (Staff) - United Kingdom (192.39 KB)(United Kingdom)
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Denise Silva Ferreira Juvenal (133.26 KB)(Brazil)
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CIPFA (178.24 KB)(United Kingdom)
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Cour des comptes (155.04 KB)(France)
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Ernst & Young (157.84 KB)(Germany)
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Government of Newfoundland and Labrador (291.19 KB)(Canada)
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KPMG (259.72 KB)(United Kingdom)
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GAO (78.06 KB)(United States of America)
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Zambia Institute of Chartered Accountants (109.25 KB)(Zambia)
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IBR-IRE (278.31 KB)(Belgium)
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Ministry of Finance, Quebec (122.91 KB)(Canada)
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CNOCP (185.69 KB)(France)
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New Zealand Treasury (112.22 KB)(New Zealand)
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Budget Directorate, Ministry of Budget, France (677.69 KB)(France)
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CPA Australia (611.09 KB)(Australia)
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Ministry of Finance, British Columbia (172.37 KB)(Canada)
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HM Treasury (518.7 KB)(United Kingdom)
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Association of Local Government Auditors (68.22 KB)(United States of America)
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Director-General of Public Finances, Ministry of Budget, France (393.79 KB)(France)
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Australian Accounting Standards Board (207.36 KB)(Australia)
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Governmental Accounting Standards Board Staff (329.65 KB)(United States of America)
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Public Sector Accounting Board (196.85 KB)(Canada)