Service Concession Arrangements: Grantor
Proposed International Public Sector Accounting Standard

Submitted Comment Letters

1. 005 University of Sheffield (United Kingdom)
June 8, 2010

2. 006 CIPFA (United Kingdom)
June 14, 2010

3. 007 Swedish Financial Management Authority (Sweden)
June 24, 2010

4. 010 The Audit Commission (United Kingdom)
June 25, 2010

5. 013 The Institute of Chartered Accountants of Scotland (United Kingdom)
June 28, 2010

6. 014 The Japanese Institute of Certified Public Accountants (Japan)
June 28, 2010

7. 023 Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
June 28, 2010

8. 001 HoTARAC (Australia)
September 21, 2010

9. 002 ACAG
September 21, 2010

10. 003 UK ASB (United Kingdom)
September 21, 2010

11. 004 Joint Accounting Bodies (Australia)
September 21, 2010

12. 008 Public Sector Accounting Board (Canada)
September 21, 2010

13. 009 New Zealand Treasury (New Zealand)
September 21, 2010

14. 011 Cour des comptes (France)
September 21, 2010

15. 012 Ernst & Young
September 21, 2010

16. 015 Accounting Standards Board (South Africa)
September 21, 2010

17. 016 ACCA (United Kingdom)
September 21, 2010

18. 017 Dr. Joseph S. Maresca (United States)
September 21, 2010

19. 018 Wales Audit Office (United Kingdom)
September 21, 2010

20. 019 FEE
September 21, 2010

21. 020 Conseil de normalisation des comptes publics (France)
September 21, 2010

22. 021 Far (Sweden)
September 21, 2010

23. 022 FACPE (Argentina)
September 21, 2010

24. 024 Auditor General of Quebec (Canada)
September 21, 2010

25. 025 Direction Generale des Finances Publiques (France)
September 21, 2010

26. 026 Australian Accounting Standards Board (Australia)
September 21, 2010

27. 027 Controleur des Finances du Quebec (Canada)
September 21, 2010

28. 028 Institute of Chartered Accountants of Pakistan (Pakistan)
September 21, 2010

29. 029 Treasury Board of Canada Secretariat (Canada)
September 21, 2010

30. 030 MAZARS (France)
September 21, 2010

31. 031 GASB (United States)
September 21, 2010

32. 032 Office of the Comptroller General of British Columbia (Canada)
September 21, 2010

33. 033 KPMG
September 21, 2010

34. 013 The Institute of Chartered Accountants of Scotland (United Kingdom)
September 23, 2010

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