Public Sector Combinations

Consultation Paper

IPSASB

Jun 25, 2012 | Exposure Drafts and Consultation Papers

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Comments due by: Oct 31, 2012

IPSASB Publishes Public Sector Combinations Consultation Paper for Comment. The objective of this Consultation Paper (CP) is to initiate discussion on the possible accounting treatment for public sector combinations (PSCs) in the general purpose financial statements (GPFSs) of an entity that uses accrual-based IPSASs. It considers matters such as the timing of recognition, and the initial measurement basis or approach that could be adopted for the wide range of combinations that may occur in the public sector.

Submitted Comment Letters

Financial Management Standards Board - Association of Governmnet Accountants (120.56 KB)
(United States of America)

Sep 27, 2012
Cour des comptes (50.84 KB)
(France)

Oct 22, 2012
Charity Commission (348.96 KB)
(United Kingdom)

Oct 29, 2012
CNOCP (238.43 KB)
(France)

Oct 29, 2012
Australian Accounting Standards Board (214.99 KB)
(Australia)

Oct 30, 2012
Abu Dhabi Accountability Authority (373.58 KB)
(United Arab Emirates)

Oct 30, 2012
The Japanese Institute of Certified Public Accountants (203.25 KB)
(Japan)

Oct 30, 2012
HoTARAC (3.12 MB)
(Australia)

Oct 30, 2012
Ernst & Young GmbH (138.88 KB)
(Germany)

Oct 30, 2012
Direction Générale des Finances Publiques (338.97 KB)
(France)

Oct 31, 2012
Institute of Certified Public Accountants of Kenya (93.32 KB)
(Kenya)

Oct 31, 2012
European Commission (76.89 KB)
(Belgium)

Oct 31, 2012
CIPFA (150.58 KB)
(United Kingdom)

Oct 31, 2012
Zambia Institute of Chartered Accountants (93.9 KB)
(Zambia)

Oct 31, 2012
Accounting Standards Board (143.95 KB)
(South Africa)

Oct 31, 2012
Institute of Chartered Accountants of Nigeria (3.31 MB)
(Nigeria)

Oct 31, 2012
Government of Canada (2.05 MB)
(Canada)

Oct 31, 2012
Joint Accounting Bodies (125.19 KB)
(Australia)

Oct 31, 2012
Australasian Council of Auditors-General (440.32 KB)
(Australia)

Oct 31, 2012
PSAB Staff (172.69 KB)
(Canada)

Oct 31, 2012
IDW (70.79 KB)
(Germany)

Oct 31, 2012
ICAS (102.68 KB)
(United Kingdom)

Nov 12, 2012
New Zealand Accounting Standards Board (451.75 KB)
(New Zealand)

Nov 13, 2012
Denise Silva Ferreira Juvenal (93.56 KB)
(Brazil)

Nov 14, 2012
Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (51.94 KB)
(Switzerland)

Nov 30, 2012
Financial Reporting Council (239.27 KB)
(United Kingdom)

Dec 20, 2012