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)

Submitted Comment Letters

1. 01 UK Accounting Standards Board
April 30, 2009

2. 02 Australia Joint Accounting Bodies
April 30, 2009

3. 03 Australian Department of Finance and Deregulation
April 30, 2009

4. 04 New South Wales Treasury
April 30, 2009

5. 05 Public Sector Accounting Board - Canada
April 30, 2009

6. 06 Controller and Auditor-General - New Zealand
April 30, 2009

7. 07 The University of Sheffield
April 30, 2009

8. 08 The Treasury - New Zealand
April 30, 2009

9. 09 Office of the Scottish Charity Regulator
April 30, 2009

10. 10 United Nations
April 30, 2009

11. 11 Swiss Public Sector Financial Reporting Advisory Committee
April 30, 2009

12. 12 French Ministry for the Budget, Public accounts and Civil service
April 30, 2009

13. 13 Finnish State Accounting Board
April 30, 2009

14. 14 Institute of Certified Public Accountants in Ireland
April 30, 2009

15. 15 Institute of Chartered Accountants of Scotland
April 30, 2009

16. 16 The Institute of Chartered Accountants of Sierra Leone
April 30, 2009

17. 17 Ministry of Finance - Netherlands
April 30, 2009

18. 18 Australasian Council of Auditors-General
April 30, 2009

19. 19 Ontario Ministry of Finance - Canada
April 30, 2009

20. 2-6 Joseph S. Maresca
April 30, 2009

21. 20 Provincial Comptroller of Manitoba - Canada
April 30, 2009

22. 21 The Swedish Council for Municipal Accounting
April 30, 2009

23. 22 Accounting Standards Board - South Africa
April 30, 2009

24. 23 Jean-Bernard Mattret
April 30, 2009

25. 24 Italian Universities
April 30, 2009

26. 25 Financial Reporting Standards Board - New Zealand
April 30, 2009

27. 27 French Regional Court of Audit in Ile-de-France
April 30, 2009

28. 28 FEE
April 30, 2009

29. 29 Dutch Local Government Accounting Standards Board
April 30, 2009

30. 30 Martin Dees
April 30, 2009

31. 31 General Directorate of Public Finance - France
April 30, 2009

32. 32 Ernst & Young
April 30, 2009

33. 33 Bouchat-Goubert-Baumann
April 30, 2009

34. 34 Association of Chartered Certified Accountants - UK
April 30, 2009

35. 35 Michael Parry
April 30, 2009

36. 36 Treasury of the Hong Kong Special Administrative Region
April 30, 2009

37. 37 Federacion Argentina de Consejos Profesionales de Ciencias Economicas
April 30, 2009

38. 38 Statistics Canada
April 30, 2009

39. 39 Audit Commission - UK
April 30, 2009

40. 40 Comptroller General of British Columbia - Canada
April 30, 2009

41. 41 Office of the Auditor General of Canada
April 30, 2009

42. 42 CIPFA
April 30, 2009

43. 43 Financial Reporting Advisory Board
April 30, 2009

44. 44 Australian Accounting Standards Board
April 30, 2009

45. 45 Minist�¨re des Affaires municipales du Quebec - Canada
April 30, 2009

46. 46 Provincial Comptroller of Saskatchewan - Canada
April 30, 2009

47. 47 Institut der Wirtschaftpruefer - Germany
April 30, 2009

48. 48 Cour des Comptes - France
April 30, 2009

49. 49 The Swedish National Financial Management Authority
April 30, 2009

50. 50 Northwest Territories Finance - Canada
April 30, 2009

51. 51 GASB
April 30, 2009

52. 52 HoTARAC
April 30, 2009

53. 53 Comptroller of Finance of Quebec - Canada
April 30, 2009

54. 54 Petri Vehmanen - Finland
May 7, 2009

55. 55 Japanese Institute of Certified Public Accountants
May 12, 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