Entity Combinations from Exchange Transactions
Proposed International Public Sector Accounting Standard

Submitted Comment Letters

1. 004 - The Japanese Institute of Certified Public Accountants (Japan)
August 9, 2009

2. 008 - Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
August 13, 2009

3. 001 - Comite des Normes de ComptabilitÃ?© Publique (France)
October 7, 2009

4. 002 - Public Sector Accounting Board (Canada)
October 7, 2009

5. 003 - Accounting Standards Board (UK)
October 7, 2009

6. 005 - Joseph Maresca (UK)
October 7, 2009

7. 006 - HoTARAC (Australia)
October 7, 2009

8. 007 - Australian Accounting Standards Board (Australia)
October 7, 2009

9. 009 - Accounting Standards Board (South Africa)
October 7, 2009

10. 010 - Audit Commission (UK)
October 7, 2009

11. 011 - CIPFA (UK)
October 7, 2009

12. 012 - Comptroller General of British Columbia (Canada)
October 7, 2009

13. 013 - Joint Accounting Bodies (Australia)
October 7, 2009

14. 014 - New Zealand Institute of Chartered Accountants (New Zealand)
October 7, 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