ED 42 - Improvements to IPSASs
Proposed International Public Sector Accounting Standard

The objective of this Exposure Draft is to propose improvements to 12 IPSASs in order to converge with amendments to International Financial Reporting Standards in the IASB's, "Improvements to IFRSs" (issued in May 2008).

Submitted Comment Letters

1. 002 Accounting Standards Board (United Kingdom)
September 17, 2009

2. 003 Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
September 17, 2009

3. 001 Public Sector Accounting Board (Canada)
January 8, 2010

4. 004 FAR SRS (Sweden)
January 8, 2010

5. 005 Accounting Standards Board (South Africa)
January 8, 2010

6. 006 SAICA (South Africa)
January 8, 2010

7. 007 CIPFA (United Kingdom)
January 8, 2010

8. 008 FEE
January 8, 2010

9. 009 Department of Finance and Deregulation (Australia)
January 8, 2010

10. 010 Comite des Normes de Comptabilite Publique (France)
January 8, 2010

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