Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard

The objective of this Exposure Draft is to propose requirements for the classification of financial instruments, from the issuer's perspective, into financial assets, financial liabilities and net assets/equity, and for presenting financial instruments as liabilities or net assets/equity and for offsetting financial assets and financial liabilities.

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

5. 001 - Comite des Normes de Comptabilite Publique (France)
August 24, 2009

6. 003 - OPEC Fund for International Development
August 24, 2009

7. 004 - Joseph Maresca (USA)
August 24, 2009

8. 005 - FEE
August 24, 2009

9. 006 - Public Sector Accounting Board (Canada)
August 24, 2009

10. 007 - New Zealand Institute of Chartered Accountants (New Zealand)
August 24, 2009

11. 009 - Dutch Local Government Accounting Standards Board (Netherlands)
August 24, 2009

12. 010 - Joseph Maresca (USA)
August 24, 2009

13. 011 - Cour des comptes (France)
August 24, 2009

14. 012 - Accounting Standards Board (UK)
August 24, 2009

15. 013 - Accounting Standards Board (South Africa)
August 24, 2009

16. 014 - European Commission
August 24, 2009

17. 015 - HoTARAC (Australia)
August 24, 2009

18. 018 - Association of Chartered Accountants (UK)
August 24, 2009

19. 019 - Audit Commission (UK)
August 24, 2009

20. 020 - Treasury Board of Canada Secretariat (Canada)
August 24, 2009

21. 021 - Office of the Comptroller of Ontario (Canada)
August 24, 2009

22. 022 - CIPFA (UK)
August 24, 2009

23. 023 - Comptroller of Finance of Quebec (Canada)
August 24, 2009

24. 024 - United Nations
August 24, 2009

25. 025 - Australian Accounting Standards Board (Australia)
August 24, 2009

26. 026 - Royal NIVRA (Netherlands)
August 24, 2009

27. 027 - Comptroller General of British Columbia (Canada)
August 24, 2009

28. 029 - New Zealand Treasury (New Zealand)
August 24, 2009

29. 030 - Joint Accounting Bodies (Australia)
August 24, 2009

30. 031 - Australasian Council of Auditors-General
August 24, 2009

31. 016 - The Japanese Institute of Certified Public Accountants (Japan)
August 31, 2009

32. 017 - New South Wales Treasury (Australia)
August 31, 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