Home › About IFAC › Publications & Resources › Public Sector Combinations
- 2013 Handbook of International Public Sector Accounting Pronouncements
- At a Glance: Exposure Draft (ED) 54, Reporting Service Performance Information
- Exposure Draft (ED) 54, Reporting Service Performance Information
- Exposure Draft 48, Separate Financial Statements
- Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)
Search Results
Exposure Drafts and Consultation Papers
Published: Jun 25, 2012
60 Pages
English
Comments due by:
Oct 31, 2012
Find more publications & resources related to:
IPSASB, public sector
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.
Submitted Comment Letters
1. Financial Management Standards Board - Association of Governmnet Accountants (United States)
September 27, 2012
2. Cour des comptes (France)
October 22, 2012
3. CNOCP (France)
October 29, 2012
4. Charity Commission (United Kingdom)
October 29, 2012
5. Abu Dhabi Accountability Authority (United Arab Emirates)
October 30, 2012
6. Australian Accounting Standards Board (Australia)
October 30, 2012
7. Ernst & Young GmbH (Germany)
October 30, 2012
8. HoTARAC (Australia)
October 30, 2012
9. The Japanese Institute of Certified Public Accountants (Japan)
October 30, 2012
10. Accounting Standards Board (South Africa)
October 31, 2012
11. Australasian Council of Auditors-General (Australia)
October 31, 2012
12. CIPFA (United Kingdom)
October 31, 2012
13. Direction Générale des Finances Publiques (France)
October 31, 2012
14. European Commission (Belgium)
October 31, 2012
15. Government of Canada (Canada)
October 31, 2012
16. IDW (Germany)
October 31, 2012
17. Institute of Certified Public Accountants of Kenya (Kenya)
October 31, 2012
18. Institute of Chartered Accountants of Nigeria (Nigeria)
October 31, 2012
19. Joint Accounting Bodies (Australia)
October 31, 2012
20. PSAB Staff (Canada)
October 31, 2012
21. Zambia Institute of Chartered Accountants (Zambia)
October 31, 2012
22. ICAS (United Kingdom)
November 12, 2012
23. New Zealand Accounting Standards Board (New Zealand)
November 13, 2012
24. Denise Silva Ferreira Juvenal (Brazil)
November 14, 2012
25. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (Switzerland)
November 30, 2012
26. Financial Reporting Council (United Kingdom)
December 20, 2012
Related Resources
