Exposure Drafts and Consultation Papers

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  Published: Apr 16, 2018

  English

   

  Comments due by:
  Jul 15, 2018

• Exposure Draft 65, Improvements to IPSAS, 2018

  This Exposure Draft, Improvements to IPSAS, 2018, was developed and approved by the International Public Sector Accounting Standards Board (IPSASB).

  ED 65 proposes:

  1. General Improvements to IPSAS: Proposes improvements to IPSAS in order to address issues raised by stakeholders; and 
  2. IFRS Convergence Amendments: Proposes improvements to IPSAS in order to converge with amendments to International Financial Reporting Standards based on the IASB’s Improvements to IFRSs projects, Narrow Scope Amendments projects, and Interpretations of the IFRS Interpretations Committee.

  The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form. Comments are requested by July 15, 2018.

   

  
  

   
  

  (PDF | 382K)
   
   

  Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

  Submitted Comment Letters

  1. Public Sector Accounting Board (Canada)
  June 26, 2018

  2. New Zealand Accounting Standards Board
  July 2, 2018

  3. Swiss Public Sector Financial Reporting Advisory Comittee (Switzerland)
  July 3, 2018

  4. The Japanese Institute of Certified Public Accountants (Japan)
  July 9, 2018

  5. KPMG
  July 10, 2018

  6. ICAEW (United Kingdom)
  July 11, 2018

  7. Institute of Chartered Accountants of Nigeria (Nigeria)
  July 12, 2018

  8. Accounting Standards Board (South Africa)
  July 13, 2018

  9. Kalar Consulting Ltd (United Kingdom)
  July 15, 2018

   

  Related Resources

  • 2016 Handbook of International Public Sector Accounting Pronouncements
  • Amendments to IPSAS 36, Investments in Associates and Joint Ventures, and IPSAS 41, Financial Instruments
  • Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
  • IPSAS 42, Social Benefits
  • IPSASB Delivers Guidance on Significant Areas of Public Expenditure

  Find more publications & resources related to:
  IPSAS, IPSASB