Exposure Drafts and Consultation Papers
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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:
- General Improvements to IPSAS: Proposes improvements to IPSAS in order to address issues raised by stakeholders; and
- 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.
Copyright © 2018 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- IPSASB Commemorates 20 Years of Standard Setting
- IPSASB Consults on 2019-2023 Strategy and Work Plan
- IPSASB March 2018 Meeting Highlights Podcast
- Webinar: Presentation of Amalgamations in IPSAS 40
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