Exposure Draft 49, Consolidated Financial Statements
IPSASB
Oct 21, 2013 | Exposure Drafts and Consultation Papers
94 Pages
English
Comments due by: Feb 28, 2014
The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 49, Consolidated Financial Statements, as part of its ongoing improvements to International Public Sector Accounting Standards (IPSASs). The EDs propose to update the requirements in IPSASs 6 to 8.
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Submitted Comment Letters
1. International Consortium on Governmental Financial Management (ICGFM) (United States)
January 28, 2014
2. Abu Dhabi Accountability Authority (United Arab Emirates)
February 2, 2014
3. Direction générale des finances publiques (DGFIP) (France)
February 10, 2014
4. Conseil de normalisation des comptes publics (CNOCP) (France)
February 14, 2014
5. Association of Chartered Certified Accountants (ACCA) (United Kingdom)
February 18, 2014
6. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (Australia)
February 20, 2014
7. New Zealand Superannuation Fund (New Zealand)
February 23, 2014
8. Association of National Accountants of Nigeria (ANAN) (Nigeria)
February 25, 2014
9. Australasian Council of Auditors-General (ACAG) (Australia)
February 25, 2014
10. Cour des comptes (France)
February 25, 2014
11. Public Sector Accounting Board - CPA Canada (Canada)
February 26, 2014
12. Ichabod's Industries Limited (United Kingdom)
February 27, 2014
13. Institute of Certified Public Accountants of Kenya (ICPAK) (Kenya)
February 27, 2014
14. National Swedish Financial Management Authority (Sweden)
February 27, 2014
15. Auckland Council (New Zealand)
February 28, 2014
16. The Japanese Institute of Certified Public Accountants (JICPA) (Japan)
February 28, 2014
17. US Government Accountability Office (United States)
February 28, 2014
18. Zambia Institute of Chartered Accountants (ZICA) (Zambia)
February 28, 2014
19. J.B. Mattret (France)
March 3, 2014
20. Joint Accounting Bodies (Australia)
March 3, 2014
21. PwC (United Kingdom)
March 3, 2014
22. Denise Silva Ferreira Juvenal (Brazil)
March 4, 2014
23. Fédération des Experts Comptables Européens (FEE) (Belgium)
March 5, 2014
24. Malaysian Institute of Accountants (MIA) (Malaysia)
March 5, 2014
25. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (Switzerland)
March 5, 2014
26. Accounting Standards Board (South Africa)
March 13, 2014
27. Australian Accounting Standards Board (AASB) (Australia)
March 13, 2014
28. The Treasury (New Zealand)
March 13, 2014
29. New Zealand Accounting Standards Board (New Zealand)
March 16, 2014
30. Chartered Institute of Public Finance and Accountancy (CIPFA) (United Kingdom)
March 19, 2014
31. European Commission (Belgium)
April 8, 2014
Related Resources
- At a Glance: Interests in Other Entities—Summary of Five Exposure Drafts
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Delivering for the Future: IPSASB 2017-2018 Biennial Review
- ED 68, Improvements to IPSAS, 2019
- Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments