The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 85, Improvements to IPSAS, 2023.
ED 85 proposes minor improvements to accrual basis IPSAS that arise through publications of the International Accounting Standards Board (IASB). The proposals in this exposure draft may be modified in light of comments received before being issued in final form. Comments are due by December 18, 2023 and must be submitted in English.