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Exposure Drafts and Consultation Papers
Published: Oct 18, 2011
22 Pages
English
Comments due by:
Feb 28, 2012
Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances
Exposure Draft 46
Exposure Draft 46, Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances provides users with information on the impact of decisions made by the reporting date under current policy, but not fully reflected in the general purpose financial statements.
The At a Glance publication summarizes the material in the Exposure Draft.
Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances (PDF | 181K)
Date: Oct 19, 2011
At a Glance Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances (PDF | 192K)
Date: Oct 19, 2011
Submitted Comment Letters
1. International Consortium of Government Financial Managers (ICGFM) (United States)
February 18, 2012
2. Association of Chartered Certified Accountants (United Kingdom)
February 20, 2012
3. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
February 23, 2012
4. New Zealand Accounting Standards Board (New Zealand)
February 27, 2012
5. South African Accounting Standards Board (South Africa)
February 27, 2012
6. Abu Dhabi Accountability Authority (United Arab Emirates)
February 28, 2012
7. Australasian Council of Auditors-General (Australia)
February 28, 2012
8. HoTARAC (Australia) (Australia)
February 28, 2012
9. World Bank (United States)
February 28, 2012
10. Government of Manitoba (Canada)
February 29, 2012
11. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
February 29, 2012
12. Institute of Certified Public Accountants of Kenya- ICPAK (Kenya)
February 29, 2012
13. Institute of Chartered Accountants of Scotland (ICAS) (United Kingdom)
February 29, 2012
14. Province of Ontario (Canada)
February 29, 2012
15. The Japanese Institute of Certified Public Accountants (Japan)
February 29, 2012
16. Association of Government Accountants (United States)
March 1, 2012
17. Accounting Standards Board (Staff) - United Kingdom (United Kingdom)
March 2, 2012
18. Denise Silva Ferreira Juvenal (Brazil)
March 4, 2012
19. CIPFA (United Kingdom)
March 28, 2012
20. CNOCP (France)
March 28, 2012
21. Cour des comptes (France)
March 28, 2012
22. Ernst & Young (Germany)
March 28, 2012
23. GAO (United States)
March 28, 2012
24. Government of Newfoundland and Labrador (Canada)
March 28, 2012
25. IBR-IRE (Belgium)
March 28, 2012
26. KPMG (United Kingdom)
March 28, 2012
27. Ministry of Finance, Quebec (Canada)
March 28, 2012
28. New Zealand Treasury (New Zealand)
March 28, 2012
29. Zambia Institute of Chartered Accountants (Zambia)
March 28, 2012
30. Association of Local Government Auditors (United States)
March 29, 2012
31. Budget Directorate, Ministry of Budget, France (France)
March 29, 2012
32. CPA Australia (Australia)
March 29, 2012
33. Director-General of Public Finances, Ministry of Budget, France (France)
March 29, 2012
34. HM Treasury (United Kingdom)
March 29, 2012
35. Ministry of Finance, British Columbia (Canada)
March 29, 2012
36. Australian Accounting Standards Board (Australia)
April 5, 2012
37. Governmental Accounting Standards Board Staff (United States)
April 11, 2012
38. Public Sector Accounting Board (Canada)
April 12, 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
