Exposure Drafts and Consultation Papers
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Published: Jun 25, 2012
60 PagesEnglish
Comments due by:
Oct 31, 2012 -
Public Sector Combinations
Consultation Paper
IPSASB Publishes Public Sector Combinations Consultation Paper for Comment. The objective of this Consultation Paper (CP) is to initiate discussion on the possible accounting treatment for public sector combinations (PSCs) in the general purpose financial statements (GPFSs) of an entity that uses accrual-based IPSASs. It considers matters such as the timing of recognition, and the initial measurement basis or approach that could be adopted for the wide range of combinations that may occur in the public sector.
Copyright © 2018 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. Financial Management Standards Board - Association of Governmnet Accountants (United States)
September 27, 20122. Cour des comptes (France)
October 22, 20123. CNOCP (France)
October 29, 20124. Charity Commission (United Kingdom)
October 29, 20125. Abu Dhabi Accountability Authority (United Arab Emirates)
October 30, 20126. Australian Accounting Standards Board (Australia)
October 30, 20127. Ernst & Young GmbH (Germany)
October 30, 20128. HoTARAC (Australia)
October 30, 20129. The Japanese Institute of Certified Public Accountants (Japan)
October 30, 201210. Accounting Standards Board (South Africa)
October 31, 201211. Australasian Council of Auditors-General (Australia)
October 31, 201212. CIPFA (United Kingdom)
October 31, 201213. Direction Générale des Finances Publiques (France)
October 31, 201214. European Commission (Belgium)
October 31, 201215. Government of Canada (Canada)
October 31, 201216. IDW (Germany)
October 31, 201217. Institute of Certified Public Accountants of Kenya (Kenya)
October 31, 201218. Institute of Chartered Accountants of Nigeria (Nigeria)
October 31, 201219. Joint Accounting Bodies (Australia)
October 31, 201220. PSAB Staff (Canada)
October 31, 201221. Zambia Institute of Chartered Accountants (Zambia)
October 31, 201222. ICAS (United Kingdom)
November 12, 201223. New Zealand Accounting Standards Board (New Zealand)
November 13, 201224. Denise Silva Ferreira Juvenal (Brazil)
November 14, 201225. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (Switzerland)
November 30, 201226. Financial Reporting Council (United Kingdom)
December 20, 2012Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- IPSASB Commemorates 20 Years of Standard Setting
- IPSASB Consults on 2019-2023 Strategy and Work Plan
- IPSASB March 2018 Meeting Highlights Podcast
- IPSASB Proposed Strategy and Work Plan 2019-2023
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