Reporting Service Performance Information
Consultation Paper

The Consultation Paper―Reporting Service Performance Information communicates and solicits feedback on (a) the preliminary views reached by the International Public Sector Accounting Standards Board (IPSASB), and (b) other specific matters related to the reporting of service performance information on which the IPSASB has not yet reached a preliminary view. It also highlights and analyzes existing approaches used by public sector entities around the world, where the reporting of service performance information is a feature of public sector financial management.

The At a Glance publication summarizes the material in the Consultation Paper.

Submitted Comment Letters

1. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
February 23, 2012

2. International Consortium of Governmental Financial Management (United States)
March 31, 2012

3. New Zealand Accounting Standards Board (New Zealand)
April 2, 2012

4. PSAB (Canada)
April 2, 2012

5. IBR-IRE (Belgium)
April 10, 2012

6. Institute of Chartered Accountants of Scotland (ICAS) (United Kingdom)
April 10, 2012

7. Accounting Standards Board (South Africa)
April 11, 2012

8. Australasian Council of Auditors-General (Australia)
April 11, 2012

9. The Australain Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (Australia)
April 11, 2012

10. The Japanese Institute of Certified Public Accountants (Japan)
April 12, 2012

11. National Audit Office (Malta) (Malta)
April 13, 2012

12. Abu Dhabi Accountability Authority (United Arab Emirates)
April 15, 2012

13. CIPFA (United Kingdom)
April 15, 2012

14. United Nations System Task Force on Accoutning Standards (United States)
April 15, 2012

15. Felicitas T Irungu (Kenya)
April 16, 2012

16. Ministry of Finance, Quebec (Canada)
April 16, 2012

17. Province of Manitoba (Canada)
April 16, 2012

18. Government of British Columbia (Canada)
April 17, 2012

19. HM Treasury (United Kingdom)
April 17, 2012

20. Treasury Board of Canada Secretariat  (Canada)
April 17, 2012

21. Zambia Institute of Chartered Accountants  (Zambia)
April 17, 2012

22. Province of Ontario, Office of the Provincial Controller (Canada)
April 18, 2012

23. Government of Newfoundland & Labrador (Canada)
April 19, 2012

24. Office of the Auditor-General of New Zealand (New Zealand)
April 22, 2012

25. UK Accounting Standards Board (United Kingdom)
April 23, 2012

26. Cour des comptes (France)
April 25, 2012

27. Ernst & Young (Germany)
April 25, 2012

28. Association of Chartered Certified Accountants (United Kingdom)
April 26, 2012

29. Joint Accounting Bodies  (Australia)
April 30, 2012

30. Denise Silva Ferreira Juvenal (Brazil)
May 6, 2012

31. CNOCP (France)
May 7, 2012

32. Australian Accounting Standards Board (Australia)
May 11, 2012

33. Governmental Accounting Standards Board (GASB) (United States)
July 16, 2012

34. Direction Générale des Finances Publiques (DGFiP) (France)
July 17, 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