Agriculture
Proposed International Public Sector Accounting Standard

This Exposure Draft proposes requirements for the accounting treatment of, and disclosures related to, agricultural activity.

Submitted Comment Letters

1. 001 Public Sector Accounting Board (Canada)
May 27, 2009

2. 003 Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
June 25, 2009

3. 002 New Zealand Landcorp Farming Ltd. (New Zealand)
June 29, 2009

4. 004 The Japanese Institute of Certified Public Accountants (Japan)
June 29, 2009

5. 006 Australian Accounting Standards Board (Australia)
June 29, 2009

6. 005 Accounting Standards Board (South Africa)
June 30, 2009

7. 007 Heads of Treasuries Accounting and Reporting Advisory Committee (Australia)
July 8, 2009

8. 008 Chartered Institute of Public Finance and Accountancy (UK)
July 8, 2009

9. 009 Accounting Standards Board (UK)
July 8, 2009

10. 010 Comite des Normes de Comptabilite Publique (France)
July 8, 2009

11. 011 New Zealand Institute of Chartered Accountants (New Zealand)
July 15, 2009

12. 012 Joint Accounting Bodies (Australia)
July 15, 2009

13. 013 Office of the Comptroller General of British Columbia (Canada)
July 15, 2009

14. 014 FEE
July 15, 2009

15. 016 - Joseph Maresca (US)
July 23, 2009

Related Resources

• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of Assets and Liabilities in Financial Statements
• IPSASB Consultation Paper on 2013-2014 Work Program
• IPSASs and Government Finance Statistics Reporting Guidelines
• Public Sector Combinations