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Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)

IPSASB
| Exposure Drafts and Consultation Papers
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Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs), is a proposed standard applicable to entities that present accrual basis financial statements during the process of adopting and implementing IPSASs, providing exemptions during the transition period.

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Submitted Comment Letters

  1.  (Malaysia)
  2.  (United States of America)
  3.  (United Arab Emirates)
  4. CPA Canada - PSAB (176.14 KB)
     (Canada)
  5.  (New Zealand)
  6.  (France)
  7.  (Switzerland)
  8. CFC Brazil (2.01 MB)
     (Brazil)
  9.  (Australia)
  10.  (Japan)
  11.  (Kenya)
  12.  (United Kingdom)
  13.  (Ghana)
  14.  (United States of America)
  15.  (South Africa)
  16.  (France)
  17.  (Nigeria)
  18.  (United Kingdom)
  19.  (Zambia)
  20. CIPFA (211.4 KB)
     (United Kingdom)
  21. Cour des comptes (149.71 KB)
     (France)
  22.  (Belgium)
  23.  (Malaysia)
  24.  (Brazil)