Transfer Expenses


The aim of the project is to develop a standard(s) that provides recognition and measurement requirements applicable to providers of transfer expenses, except for social benefits.


This project will consider issues related to provision of transfer expenses, except for social benefits.

Current Status of the Project

The IPSASB finished discussing all principle-related Revenue and Transfer Expenses issues. In particular, the Board agreed to strengthen the consistency between the transfer expense accounting and presentation requirements with those throughout existing IPSAS. The IPSASB also reviewed the revised authoritative text of the draft Transfer Expenses IPSAS, which reflects the revised principles developed in previous meetings.

Project Contact

Project Stages


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