Exposure Drafts and Consultation Papers
Published: Jul 27, 2016
Comments due by:
Dec 31, 2016
Public Sector Specific Financial Instruments
The International Public Sector Accounting Standards Board has released for comment a Consultation Paper (CP), Public Sector Financial Instruments.
This paper is an important step in determining the appropriate reporting for public sector specific financial instruments. The CP considers the issues related to these instruments and possible approaches to accounting for them. The objective of the CP is to initiate a debate about matters such as:
- The types of instruments considered to be in scope of the CP; and
- Approaches to recognition and measurement.
The At-a-Glance summary document provides an overview of the Consultation Paper.Consultation Paper (CP), Public Sector Specific Financial Instruments (PDF | 985K)At-a-Glance: Consultation Paper (CP), Public Sector Specific Financial Instruments (PDF | 379K)
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