IPSASB Closed Consultations

Order by
Name Closed Date
Exposure Draft 96, Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40)
Exposure Draft (ED) 95, Improvements to IPSAS Accounting Standards – Volume 10
Exposure Draft (ED) 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22)
IPSASB 2025 Work Program Consultation
IPSAS Exposure Draft (ED) 93, Definition of Material (Amendments to IPSAS 1, IPSAS 3, and the Conceptual Framework)
Exposure Draft (ED) 92, Tangible Natural Resources
IPSASB SRS Exposure Draft 1, Climate-related Disclosures
Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS)
Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement
Exposure Draft (ED) 89, Amendments to Consider IFRIC Interpretations
Exposure Draft (ED) 88, Arrangements Conveying Rights over Assets
Exposure Draft (ED) 87, Stripping costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)
Exposure Draft (ED) 86, Exploration for and Evaluation of Mineral Resources
Strategy and Work Program 2024-2028: Consultation
Exposure Draft (ED) 85, Improvements to IPSAS, 2023
Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind
Exposure Draft (ED) 83, Reporting Sustainability Program Information
Consultation Paper, Natural Resources
Consultation Paper, Advancing Public Sector Sustainability Reporting
Exposure Draft (ED) 82, Retirement Benefit Plans
Exposure Draft (ED) 81, Proposed Update to Conceptual Framework
IPSASB Mid-Period Work Program Consultation
Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations
Exposure Draft (ED) 78, Property, Plant, and Equipment
Exposure Draft (ED) 77, Measurement