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Exposure Drafts and Consultation Papers |
Exposure Drafts
Titles and comment deadlines for IFAC exposure drafts (EDs), issued by their various committees, are listed below. Comments may be submitted by clicking on the Submit a Comment link, located below any ED that is currently open for comment.
All EDs will remain posted on the site until final guidance is issued. Thus, you will note that some comment periods have passed.
| Title | Release Date |
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| Issued by Board | |
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There are no exposure drafts currently posted by Board. |
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| Issued by International Accounting Education Standards Board | |
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There are no exposure drafts currently posted by International Accounting Education Standards Board. |
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| Issued by International Ethics Standards Board for Accountants | |
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Strategy and Work Plan, 2010-2012 Comments due by: Jun. 15, 2010 Comments from: | Firms (8) | Member Bodies (19) | Other Professional Organizations (2) | Others (5) | Regulators and Oversight Authorities (2) | Standard Setters (2) |
Mar. 29, 2010 |
| Issued by Professional Accountants in Business | |
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Professional Accountants in Business Strategy and Work Plan for 2010-2012 Comments due by: Jul. 14, 2010 Comments from: | Member Bodies (8) | Others (5) The comment period is now closed. For more information, click here. |
May 17, 2010 |
| Issued by IAASB | |
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Proposed International Standards on Auditing ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors Comments due by: Nov. 15, 2010 Submit a Comment |
Jul. 15, 2010 |
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Proposed International Standard on Assurance Engagements (ISAE) 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus Comments due by: Sep. 30, 2010 Submit a Comment |
Apr. 28, 2010 |
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Assurance on a Greenhouse Gas Statement Comments due by: Feb. 19, 2010 Comments from: | Firms (6) | Member Bodies (17) | Other Professional Organizations (1) | Others (4) | Public Sector Organizations (2) | Standard Setters (5) |
Oct. 22, 2009 |
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Auditing Complex Financial Instruments Comments due by: Jan. 15, 2010 Comments from: | Firms (8) | Member Bodies (12) | Other Professional Organizations (3) | Others (1) | Public Sector Organizations (1) | Regulators and Oversight Authorities (5) | Standard Setters (3) |
Oct. 15, 2009 |
| Issued by International Public Sector Accounting Standards Board | |
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Improvements to IPSASs Proposed International Public Sector Accounting Standard Comments due by: Jun. 30, 2010 The comment period is now closed. For more information, click here. |
Apr. 23, 2010 |
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Service Concession Arrangements: Grantor Proposed International Public Sector Accounting Standard Comments due by: Jun. 30, 2010 The comment period is now closed. For more information, click here. |
Feb. 19, 2010 |
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ED 42 - Improvements to IPSASs Proposed International Public Sector Accounting Standard Comments due by: Sep. 30, 2009 Comments from: | All Responses (10) |
Jun. 30, 2009 |
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Intangible Assets Proposed International Public Sector Accounting Standard Comments due by: Aug. 15, 2009 Comments from: | All Responses (19) |
May 7, 2009 |
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Entity Combinations from Exchange Transactions Proposed International Public Sector Accounting Standard Comments due by: Aug. 15, 2009 Comments from: | All Responses (14) |
May 7, 2009 |
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Financial Instruments: Disclosures Proposed International Public Sector Accounting Standard Comments due by: Jul. 31, 2009 |
Apr. 23, 2009 |
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Financial Instruments: Presentation Proposed International Public Sector Accounting Standard Comments due by: Jul. 31, 2009 Comments from: | All Responses (30) |
Apr. 23, 2009 |
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Financial Instruments: Recognition and Measurement Proposed International Public Sector Accounting Standard Comments due by: Jul. 31, 2009 |
Apr. 23, 2009 |
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Agriculture Proposed International Public Sector Accounting Standard Comments due by: Jun. 30, 2009 Comments from: | All Responses (15) |
Mar. 31, 2009 |
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IPSAS 5 "Borrowing Costs" (Revised 200X) Comments due by: Jan. 7, 2009 Comments from: | All Responses (26) |
Sep. 3, 2008 |
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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) |
Sep. 5, 2007 |
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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) |
Feb. 4, 2005 |
| Issued by Transnational Audit Committee | |
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There are no exposure drafts currently posted by Transnational Audit Committee. |
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| Consultation Papers | |
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A Consultation Paper on the Revision of International Education Standard 8: Competence Requirements for Audit Professionals Comments due by: Jun. 15, 2010 Comments from: | Firms (6) | Individuals and Others (3) | Member Bodies and Associates (24) | Other Professional Organizations (1) | Regulators (2) |
Mar. 12, 2010 |
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Reporting on the Long-Term Sustainability of Public Finances Comments due by: Apr. 30, 2010 Comments from: | All Responses (32) |
Nov. 24, 2009 |
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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) |
Sep. 30, 2008 |
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Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements Comments due by: Dec. 15, 2008 |
Sep. 29, 2008 |
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Translation of IFAC Standards Consultation Paper Comments due by: Jun. 30, 2008 |
Mar. 31, 2008 |
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Accounting and Financial Reporting for Service Concession Arrangements Consultation Paper Comments due by: Aug. 1, 2008 Comments from: | All Responses (33) |
Mar. 10, 2008 |
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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) |
Mar. 6, 2008 |