IPSASB Exposure Draft 47 - Financial Statement Discussion and Analysis

Submitted Comment Letters

1. Swedish National Financial Management Authority (Sweden)
June 20, 2012

2. Swedish National Audit Office (Sweden)
June 27, 2012

3. SRS-CSPCP (Switzerland)
July 9, 2012

4. CNOCP (France)
July 13, 2012

5. European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT) (Europe)
July 13, 2012

6. IBR-IRE (Belgium)
July 13, 2012

7. Public Sector Accounting Board (Canada)
July 13, 2012

8. Zambia Institute of Chartered Accountants  (Zambia)
July 13, 2012

9. International Consortium of Government Financial Managers (United States)
July 16, 2012

10. The Association of Chartered Certified Accountants (United Kingdom)
July 20, 2012

11. Australasian Council of Auditors-General (Australia)
July 22, 2012

12. National Audit Office (Malta)
July 25, 2012

13. Committee for Accounting for PBEs - UK Financial Reporting Council (United Kingdom)
July 27, 2012

14. Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (Germany)
July 27, 2012

15. Association of Government Accountants (United States)
July 28, 2012

16. New Zealand Accounting Standards Board (New Zealand)
July 29, 2012

17. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (Australia)
July 30, 2012

18. Abu Dhabi Accountability Authority (United Arab Emirates)
July 31, 2012

19. Australian Department of Finance and Deregulation (Australia)
July 31, 2012

20. CIPFA (United Kingdom)
July 31, 2012

21. Cour des comptes (France)
July 31, 2012

22. Direction Générale des Finances Publiques (DGFiP) (France)
July 31, 2012

23. Felicitas Therero Irungu (Kenya)
July 31, 2012

24. Government of Manitoba (Canada)
July 31, 2012

25. Institute Of Certified Public Accountants Of Kenya (Kenya)
July 31, 2012

26. Joint Accounting Bodies (Australia)
July 31, 2012

27. South African Accounting Standards Board (South Africa)
July 31, 2012

28. Task Force on Accounting Standards, United Nations System (United States)
July 31, 2012

29. The Japanese Institute of Certified Public Accountants (Japan)
July 31, 2012

30. Treasury Board of Canada Secretariat  (Canada)
July 31, 2012

31. Independent Regulartary Board for Auditors (South Africa)
August 1, 2012

32. Ministry of Finance, Ontario (Canada)
August 3, 2012

33. Ernst & Young (Germany)
August 6, 2012

34. Australian Accounting Standards Board (Australia)
August 7, 2012

35. Government of Newfoundland and Labrador (Canada)
August 9, 2012

36. Denise Silva Ferreira Juvenal (Brazil)
August 12, 2012

37. Government of the Province of British Columbia (Canada)
August 13, 2012

38. Swiss Federal Audit Office (Switzerland)
November 30, 2012

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