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International Public Sector Accounting Standards Board |
Exposure Drafts
As part of its due process, the IPSASB exposes proposed IPSASs for public comment.
Open Comment Period
The following IPSASB exposure drafts have open comment periods. You are invited to submit your comments to publicsectorpubs@ifac.org by the specified comment date.
A Consultation Paper on the Revision of International Education Standard 8: Competence Requirements for Audit Professionals
Comments due by: Jun. 15, 2010
Submit a comment
Proposed International Public Sector Accounting Standard
Service Concession Arrangements: Grantor
Comments due by: Jun. 30, 2010
Submit a comment
Reporting on the Long-Term Sustainability of Public Finances
Comments due by: Apr. 30, 2010
Submit a comment
Closed Comment Period
ED 42 - Improvements to IPSASs
Proposed International Public Sector Accounting Standard
Comments due by: Sep. 30, 2009
Comments from: | All Responses (10)
Intangible Assets
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Comments from: | All Responses (19)
Entity Combinations from Exchange Transactions
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Comments from: | All Responses (14)
Financial Instruments: Disclosures
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Comments from: | All Responses (30)
Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Agriculture
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 30, 2009
Comments from: | All Responses (15)
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:
The Objectives of Financial Reporting
The Scope of Financial Reporting
The Qualitative Characteristics of Information Included in General Purpose Financial Reports
The Reporting Entity
(French version available)
Comments due by: Mar. 31, 2009
Comments from: | All Responses (55)
IPSAS 5 "Borrowing Costs" (Revised 200X)
Comments due by: Jan. 7, 2009
Comments from: | All Responses (26)
Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
Comments due by: Aug. 1, 2008
Comments from: | All Responses (33)
Social Benefits: Disclosure of Cash Transfers to Individuals or Households
Proposed International Public Sector Accounting Standard and Consultation Paper
Comments due by: Jul. 15, 2008
Comments from: | All Responses (30)
Amendments to IPSAS 4, The Effects of Changes in Foreign Exchange Rates
Proposed International Public Sector Accounting Standard
Comments due by: Dec. 31, 2007
Comments from: | Firms (1) | Member Bodies (1) | Others (2)
Financial Reporting Under the Cash Basis of Accounting - Disclosure Requirements for Recipients of External Assistance
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 15, 2005
Comments from: | Firms (3) | Member Bodies (7) | Others (23)
