Skip to main content

Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments

IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments provides guidance on how to account for a number of important categories of financial instruments that are unique to the public sector.

The proposed new Standard will augment existing guidance in IPSAS 41, Financial Instruments, and improves that Standard’s requirements by introducing guidance on:

  • Monetary gold;
  • Currency in circulation;
  • IMF quota subscriptions; and
  • Special Drawing Rights.
Please submit your comments by December 31, 2019.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (Bangladesh)
  2. CIPFA (194.97 KB)
     (United Kingdom)
  3.  ()
  4. HoTARAC (144.1 KB)
     ()
  5. CPA Australia (80.34 KB)
     ()
  6. ICGFM (123.38 KB)
     ()
  7.  (Kenya)
  8. ICAEW (135.29 KB)
     ()
  9.  (Switzerland)
  10.  (Japan)
  11.  (Canada)
  12.  (Tanzania, United Republic of)
  13.  (Brazil)
  14.  ()
  15. ICPAK (271.45 KB)
     ()
  16.  ()
  17.  (Malaysia)
  18.  ()
  19. CNoCP (131.57 KB)
     (France)