Financial Reporting Under the Cash Basis of Accounting - Disclosure Requirements for Recipients of External Assistance
Proposed International Public Sector Accounting Standard

This Exposure Draft proposes requirements for the disclosure of information about external assistance, including the terms and conditions that apply to external assistance received during the reporting period.

Submitted Comment Letters

1. Accountant's General Office (Uganda)
August 10, 2005

2. Accounting Standards Board (South Africa)
August 10, 2005

3. Auditor General (Nepal)
August 10, 2005

4. Australian Accounting Standards Board (Australia)
August 10, 2005

5. Belgium Court of Auditors (Belgium)
August 10, 2005

6. Comments from Chile (Chile)
August 10, 2005

7. Comptroller and Audit General (Bangladesh)
August 10, 2005

8. Cont. Néstor A. Colombus (Argentina)
August 10, 2005

9. Den norske Revisorforening (DnR) (Norway)
August 10, 2005

10. East and Southern African Association of Accountants General (ESAAG) (South Africa)
August 10, 2005

11. Erik Peters (Canada)
August 10, 2005

12. FAR (Sweden)
August 10, 2005

13. Fédération Des Experts Comptables Européens (FEE) (Belgium)
August 10, 2005

14. Grant Thornton (United States)
August 10, 2005

15. IFAC's Developing Nations Permanent Task Force (United States)
August 10, 2005

16. Institute for Public Finance and Accountancy (IPFA) (South Africa)
August 10, 2005

17. Japanese Institute of Certified Public Accountants (JICPA) (Japan)
August 10, 2005

18. Juan Manuel Fabra Vallés (Luxembourg)
August 10, 2005

19. Ministry of Finance (Republic of Kenya)
August 10, 2005

20. Ministry of Finance (Azerbaijan Republic)
August 10, 2005

21. Ministry of Finance (Bangladesh)
August 10, 2005

22. Ministry of Finance, Secretary of State (El Salvador)
August 10, 2005

23. Mohamed Osman Medani & Co. (Sudan)
August 10, 2005

24. National Audit Office (United Kingdom)
August 10, 2005

25. National Board of Accountants & Auditors (NBAA) (Tanzania)
August 10, 2005

26. Nelson Camsen V. & José Allende P. (Chile)
August 10, 2005

27. Swedish International Development Co-operation Agency (Sweden)
August 10, 2005

28. Teruo Kawakami, Asahi Ltd. (Japan)
August 10, 2005

29. The Association of Chartered Certified Accountants (ACCA) (United Kingdom)
August 10, 2005

30. The South African Institute of Chartered Accountants (SAICA) (South Africa)
August 10, 2005

31. The World Bank (United States (Headquarters))
August 10, 2005

32. Treasury of the Republic of Cyprus (Republic of Cyprus)
August 10, 2005

33. Masami Sugimoto (Japan)
October 7, 2005

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