Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
Phase 2: Consultation Paper

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). The At a Glance publication summarizes the material in the Consultation Paper.

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. Institut der Wirtshaftprufer (IDW) (Germany)
June 10, 2011

5. National Audit Office (Malta)
June 14, 2011

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

7. The Institute of Chartered Accountants of Pakistan (ICAP) (Pakistan)
June 15, 2011

8. The Institute of Chartered Accountants of Scotland (United Kingdom)
June 16, 2011

9. Australasian Council of Auditors-General (ACAG) (Australia)
June 21, 2011

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

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

12. Accounting Standards Board (United Kingdom)
June 24, 2011

13. Federation of Professional Councils of Economic Sciences (FACPCE) (Argentina)
June 24, 2011

14. Australian Accounting Standards Board (AASB) (Australia)
July 4, 2011

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

16. Accounting Standards Board (South Africa)
July 15, 2011

17. Chartered Institute of Public Finance and Accountancy (CIPFA) (United Kingdom)
July 15, 2011

18. Conseil de Normalisation des Comptes Publics (CNOCP) (France)
July 15, 2011

19. Cour des Comptes (France)
July 15, 2011

20. Danish Agency for Governmental Management (Denmark)
July 15, 2011

21. Dr. Joseph S. Maresca (USA)
July 15, 2011

22. Ernst & Young GmbH (Germany)
July 15, 2011

23. Government of Canada (Canada)
July 15, 2011

24. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (Australia)
July 15, 2011

25. Joint Accounting Bodies (Australia)
July 15, 2011

26. New Zealand Institute of Chartered Accountants (New Zealand)
July 15, 2011

27. Office of the Auditor General (New Zealand)
July 15, 2011

28. Province of British Columbia (Canada)
July 15, 2011

29. Public Sector Accounting Board (PSAB) (Canada)
July 15, 2011

30. The International Consortium on Governmental Financial Management (ICGFM) (USA)
July 15, 2011

31. United Nations Systems (United States)
July 15, 2011

32. Wales Audit Office (United Kingdom)
July 15, 2011

33. Denise Silva Ferreira Juvenal (Brazil)
July 19, 2011

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

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

36. 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