Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Phase 1: Exposure Draft

The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities(the Conceptual Framework) will establish and make explicit the concepts that are to be applied in developing International Public Sector Accounting Standards (IPSASs) and other documents that provide guidance on information included in general purpose financial reports (GPFRs).

Submitted Comment Letters

1. International Consortium of Government Financial Managers (United States)
April 29, 2011

2. New South Wales Treasury (Australia)
May 19, 2011

3. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
June 7, 2011

4. International Monetary Fund (United States)
June 9, 2011

5. IDW (Germany)
June 10, 2011

6. HoTARAC (Australia)
June 13, 2011

7. University of Canterbury (New Zealand)
June 13, 2011

8. Ron Hodges, University of Sheffield (United Kingdom)
June 14, 2011

9. Aoyama Gakuin University, Kazutoshi Ishii (Japan)
June 15, 2011

10. ICAP (Pakistan)
June 15, 2011

11. KPMG IFRG Limited (United Kingdom)
June 15, 2011

12. Ordre des comptables agrees du Quebec (Canada)
June 15, 2011

13. Provincial Government of Newfoundland and Labrador (Canada)
June 15, 2011

14. ICAS (United Kingdom)
June 16, 2011

15. Association of Government Accountants (United States)
June 17, 2011

16. ACAG (Australia)
June 21, 2011

17. ICJCE (Spain)
June 22, 2011

18. Ministry of Finance Ontario  (Canada)
June 22, 2011

19. National Financial Management Authority (Sweden)
June 22, 2011

20. ASB - UK (United Kingdom)
June 24, 2011

21. FACPCE (Argentina)
June 24, 2011

22. National Audit Office (Malta)
June 24, 2011

23. Australian Accounting Standards Board (Australia)
July 1, 2011

24. Denise Silva Ferreira Juvenal (Brazil)
July 11, 2011

25. The Japanese Institute of Certified Public Accountants (Japan)
July 13, 2011

26. ACCA (United Kingdom)
July 19, 2011

27. ASB (South Africa)
July 19, 2011

28. Auditor General (New Zealand)
July 19, 2011

29. Auditor-General of South Africa (South Africa)
July 19, 2011

30. BC Ministry of Finance (Canada)
July 19, 2011

31. CIPFA (United Kingdom)
July 19, 2011

32. CNOCP (France)
July 19, 2011

33. CPA Australia (Australia)
July 19, 2011

34. Charity Commission (United Kingdom)
July 19, 2011

35. Cour des Comptes (France)
July 19, 2011

36. Danish Agency for Governmental Management (Denmark)
July 19, 2011

37. Direction Generale des Finances Publiques (France)
July 19, 2011

38. FEE (Belgium)
July 19, 2011

39. Government of Canada (Canada)
July 19, 2011

40. Government of Nova Scotia (Canada)
July 19, 2011

41. HM Treasury (United Kingdom)
July 19, 2011

42. Ministry of Finance Quebec (Canada)
July 19, 2011

43. New Zealand Institute of Chartered Accountants (New Zealand)
July 19, 2011

44. PSAB (Canada)
July 19, 2011

45. PSAB Board (Canada)
July 19, 2011

46. Saskatchewan Ministry of Finance (Canada)
July 19, 2011

47. The Treasury of New Zealand (New Zealand)
July 19, 2011

48. United Nations Systems (USA)
July 19, 2011

49. University of London (United Kingdom)
July 19, 2011

50. Wales Audit Office (United Kingdom)
July 19, 2011

51. ZICA (Zambia)
July 19, 2011

52. Prof. Martin Dees (Nyenrode Business University) (Netherlands)
July 22, 2011

53. Dr. Joseph S. Maresca (USA)
July 25, 2011

54. Government of Manitoba (Canada)
July 26, 2011

55. Government Accountability Office (USA)
September 13, 2011

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