Published Responses

International Public Sector Accounting Standards Board

 

Title Date
Consultation Paper: IPSASs and Government Finance Statistics Reporting Guidelines 2013
Exposure Draft 47 on Financial Statement Discussion and Analysis 2012
Consultation Paper on Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports 2012
Exposure Draft on Reporting Service Performance Information 2012
Exposure Draft 46 on Reporting on the Long Term Sustainability of a Public Sector Entity's Finances 2012
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measure of Assets and Liabilities in Financial Statements 2011
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements 2011
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; and Reporting Entity 2011
Exposure Draft on Proposed International Public Sector Accounting Standard Service Concession Arrangements: Grantor 2010
Consultation Paper on the Reporting on the Long-Term Sustainability of Public Finances 2010
Exposure Draft 41 - IPSASB Entity Combinations from Exchange Transactions 2009
Exposure Draft 40 - IPSASB Intangible Assets 2009
Exposure Draft 39 - IPSASB Financial Instruments: Disclosures 2009
Exposure Draft 38 - IPSASB Financial Instruments: Recognition and Measurement 2009
Exposure Draft 37 - IPSASB - Financial Instruments: Presentation 2009
Exposure Draft 36 - IPSASB Agriculture 2009
Exposure Draft 35 - IPSAS 5 Borrowing Costs 2009
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities Phase 1 2009
Exposure Draft 35 - IPSAS 5 Borrowing Costs 2009
Discussion Paper on Service Concession Agreements (SCAs) 2008
Project Appraisal Using Discounted Cash Flow 2007
Exposure Draft 31: Employees Benefits 2007
Impairment of Cash Generating Assets 2007
Disclosure of Financial Information about the General Government Sector 2006
Accounting for Social Policies of Government 2004
Impairment of Assets 2004
Revenue from Non-Exchange Transactions 2004