Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard

The objective of this Exposure Draft is to propose requirements for the recognition and measurement of financial assets, financial liabilities and some contracts to buy or sell non-financial items.

Submitted Comment Letters

1. 003 - OPEC Fund for International Development (Austria)
June 30, 2009

2. 002 - Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
July 7, 2009

3. 008 - The Institute of Chartered Accountants of Scotland (United Kingdom)
July 22, 2009

4. 016 - The Japanese Institute of Certified Public Accountants (Japan)
July 30, 2009

5. 017 - New South Wales Treasury (Australia)
July 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