Exposure Drafts and Consultation Papers

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  Published: Jun 25, 2012
  60 Pages

  English

   

  Comments due by:
  Oct 31, 2012

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  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.

  Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.

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  IPSASB Public Sector Combinations (PDF | 2.9 MB)

   
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  IPSASB At a Glance Public Sector Combinations (PDF | 166K)

   

  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

  • 2014 Handbook of International Public Sector Accounting Pronouncements
  • Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
  • IPSASB 2013-2014 Update, Leading Through Change
  • IPSASs on Accounting for Interest in Other Entities
  • International Public Sector Accounting Standard 33