Financial Instruments: Disclosures
Proposed International Public Sector Accounting Standard

The objective of this Exposure Draft is to propose disclosure requirements for financial assets, financial liabilities and net assets/equity, the risks associated with holding financial instruments, and the entitys strategy for mitigating those risks.

Submitted Comment Letters

1. 002 - Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
July 7, 2009

2. 008 - The Institute of Chartered Accountants of Scotland (United Kingdom)
July 22, 2009

3. 016 - The Japanese Institute of Certified Public Accountants (Japan)
July 30, 2009

4. 017 - New South Wales Treasury (Australia)
July 31, 2009

Related Resources

• 2013 Handbook of International Public Sector Accounting Pronouncements
• 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
• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
• IPSASs and Government Finance Statistics Reporting Guidelines