Exposure Draft 45, Improvements to IPSASs 2011

Exposure Draft 45, Improvements to IPSASs 2011 - Part I proposes to delete the Introduction section of each IPSAS where relevant (i.e., 21 of 31 IPSASs). Part II proposes to add an Objective paragraph to the four IPSASs which do not currently include an Objective paragraph (IPSASs 6 - 8 and 10). Part III proposes improvements to four IPSASs (IPSAS 16, 17, 19 and 21).

Submitted Comment Letters

1. HoTARAC (Australia)
June 27, 2011

2. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
June 27, 2011

3. Australian Accounting Standards Board (Australia)
June 28, 2011

4. CIPFA (United Kingdom)
June 30, 2011

5. Instituto de Censores Jurados de Cuentas de Espana (Spain)
July 5, 2011

6. ASB - UK (United Kingdom)
July 7, 2011

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

8. Accounting Standards Board (South Africa)
July 21, 2011

9. Conseil de Normalisation des Comptes Publics (CNOCP) (France)
July 21, 2011

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

11. Government of Manitoba (Canada)
July 21, 2011

12. Ministry of Finance (Uganda)
July 21, 2011

13. The International Consortium on Governmental Financial Management (ICGFM)
July 21, 2011

14. Zambia Institute of Chartered Accountants (Zambia)
July 21, 2011

15. KPMG
July 25, 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