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  • ED 42 - Improvements to IPSASs

    Proposed International Public Sector Accounting Standard

    The objective of this Exposure Draft is to propose improvements to 12 IPSASs in order to converge with amendments to International Financial Reporting Standards in the IASB's, "Improvements to IFRSs" (issued in May 2008).

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  • Intangible Assets

    Proposed International Public Sector Accounting Standard
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  • Financial Instruments: Recognition and Measurement

    Proposed International Public Sector Accounting Standard

    The objective of this Exposure Draft is to propose requirements for the recognition and measurement of financial assets, financial liabilities and some contracts to buy or sell non-financial items.

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  • Financial Instruments: Presentation

    Proposed International Public Sector Accounting Standard

    The objective of this Exposure Draft is to propose requirements for the classification of financial instruments, from the issuer's perspective, into financial assets, financial liabilities and net assets/equity, and for presenting financial instruments as liabilities or net assets/equity and for offsetting financial assets and financial liabilities.

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  • Financial Instruments: Disclosures

    Proposed International Public Sector Accounting Standard

    The objective of this Exposure Draft is to propose disclosure requirements for financial assets, financial liabilities and net assets/equity, the risks associated with holding financial instruments, and the entitys strategy for mitigating those risks.

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  • Agriculture

    Proposed International Public Sector Accounting Standard

    This Exposure Draft proposes requirements for the accounting treatment of, and disclosures related to, agricultural activity.

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