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Financial Instruments: Recognition and Measurement

Proposed International Public Sector Accounting Standard
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

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.

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00313 (PDF | 1.05 MB)

00314 (PDF | 1.21 MB)

Submitted Comment Letters

  1.  (Austria)
  2.  (Switzerland)
  3.  (United Kingdom)
  4.  (Japan)
  5.  (Australia)