Social Benefits: Disclosure of Cash Transfers to Individuals or Households
Exposure Draft (ED) 34, Social Benefits: Disclosure of Cash Transfers to Individuals or Households, proposes disclosure requirements for amounts to be paid to beneficiaries as part of social benefits programs, as well as information about those programs. ED 34 also proposes requirements for determining the amounts to be disclosed. The IPSASB is also seeking comments on a consultation paper, Social Benefits: Issues in Recognition and Measurement, which sets out its strategy for developing approaches to address the issues involved in accounting for social benefits, including recognition and measurement. In addition, the IPSASB has undertaken a project on long-term fiscal sustainability reporting. The project brief is provided below, and the IPSASB welcomes commments on this document as well.
Submitted Comment Letters
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02 - Australasian Council Of Auditors-General (880.25 KB)()
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10 - South Africa Accounting Standards Board (345.92 KB)(South Africa)
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18 - New Zealand Insitute of Chartered Accountants (733.07 KB)(New Zealand)
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27 - Institut der Wirtschaftprufer (327.94 KB)(Germany)
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05 - Governmental Accounting Standards Board (348.04 KB)(United States of America)
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13 - Dutch Local Government Accounting Standards Board (453.42 KB)(Netherlands)
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21 - Australian Accounting Standards Board (1.04 MB)(Australia)
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08 - Jean-Bernard Mattret (222.41 KB)()
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16 - Institute of Chartered Accountants of Scotland (293.73 KB)(United Kingdom)
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24 - International Actuarial Association (993.54 KB)()
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03 - New Zealand Controller and Auditor-General (407.5 KB)(New Zealand)
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11 - Zurich University of Applied Sciences (252.98 KB)(Switzerland)
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19 - Controleur des finances, Gouvernement du Quebec (753.69 KB)(Canada)
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06 - Treasury Board Secretariat (540.26 KB)(Canada)
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14 - The Chartered Institute of Public Finance and Accountancy (290.02 KB)(United Kingdom)
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22 - Federation des Experts Comptables Europeens (529.6 KB)()
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09 - French Social Security (336.06 KB)(France)
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17 - Association of Chartered Certified Accountants (296.13 KB)(United Kingdom)
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25 - New Zealand Treasury (644.41 KB)(New Zealand)
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04 - New South Wales Treasury (1.29 MB)(Australia)
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12 - Ronald Points (220.61 KB)()
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20 - France Comite des normes de comptabilite publique (469.11 KB)(France)
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07 - Japanese Institute of Certified Public Accountants (407.89 KB)(Japan)
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15 - Association of International Accountants (291.81 KB)()
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23 - UK Accounting Standards Board (701.43 KB)(United Kingdom)
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26 - Government Accountability Office (289.1 KB)(United States of America)
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28 - Canadian Institute of Chartered Accountants (265.12 KB)(Canada)
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01 - Heads of Treasuries Accounting and Reporting Advisory Committee (538.27 KB)(Australia)
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29 - United Nations System Task Force on Accounting Standards (99.68 KB)()
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30 - Financial Reporting Advisory Board (246.68 KB)(United Kingdom)