Exposure Drafts and Consultation Papers



International Public Sector Accounting Standards Board

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

Exposure Draft (ED) 34
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.

Consultation Paper
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.

Project Brief
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.  
Date Released: Mar. 6, 2008

Pages: 36 Pages.

Comments from: | All Responses (30)

Download as a Acrobat PDF file. Download as a Acrobat PDF file.

File name: ED_34_Social_Benefits.pdf
Download as a Acrobat PDF file. Download as a Acrobat PDF file.

File name: Project Brief Fiscal Sustainability.pdf
Download as a Acrobat PDF file. Download as a Acrobat PDF file.

File name: Consultation Paper Social Benefits.pdf

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