Public Sector Specific Financial Instruments

  • Public Sector Specific Financial Instruments

    Project Status

    The IPSASB approved a project brief in December 2013.


    Ross Smith

    Task Force

    The current members of the Task Based Group are Jeanine Poggiolini, Guohua Huang, Kenji Izawa and Stuart Barr.

    Objective(s) of project

    To develop accounting guidance for public sector specific financial instruments.


    The project will focus on issues related to public sector specific financial instruments which are outside the scope of those covered under current IPSAS 28–30.


    Issues the project intends to consider include (but are not necessarily limited to)

    • Monetary gold
    • Currency and coin in circulation
    • Special Drawing Rights
    • Memberships/investments in international organizations (such as the International Monetary Fund)
    • Statutory receivables and payables

    Task Force progress / Board discussions to date

    Board discussions to date


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