Exposure Draft 50, Investments in Associates and Joint Ventures

IPSASB
Oct 21, 2013 | Exposure Drafts and Consultation Papers
17 Pages
English

Comments due by: Feb 28, 2014

The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 50, Investments in Associates and Joint Ventures, as part of its on-going 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. Abu Dhabi Accountability Authority  (United Arab Emirates)
February 2, 2014

2. Direction générale des finances publiques (DGFIP)  (France)
February 10, 2014

3. Conseil de normalisation des comptes publics (CNOCP)  (France)
February 14, 2014

4. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC)  (Australia)
February 20, 2014

5. Cour des comptes  (France)
February 25, 2014

6. Public Sector Accounting Board - CPA Canada  (Canada)
February 26, 2014

7. Institute of Certified Public Accountants of Kenya (ICPAK)  (Kenya)
February 27, 2014

8. Institute of Chartered Accountants of Nigeia  (Nigeria)
February 28, 2014

9. The Japanese Institute of Certified Public Accountants (JICPA)  (Japan)
February 28, 2014

10. Zambia Institute of Chartered Accountants (ZICA)  (Zambia)
February 28, 2014

11. Joint Accounting Bodies  (Australia)
March 3, 2014

12. Ministry of Finance, Quebec  (Canada)
March 3, 2014

13. PwC  (United Kingdom)
March 3, 2014

14. Denise Silva Ferreira Juvenal  (Brazil)
March 4, 2014

15. Fédération des Experts Comptables Européens (FEE)  (Belgium)
March 5, 2014

16. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP)  (Switzerland)
March 5, 2014

17. Accounting Standards Board  (South Africa)
March 13, 2014

18. Australian Accounting Standards Board (AASB)  (Australia)
March 13, 2014

19. The Treasury  (New Zealand)
March 13, 2014

20. New Zealand Accounting Standards Board  (New Zealand)
March 16, 2014

21. Chartered Institute of Public Finance and Accountancy (CIPFA)  (United Kingdom)
March 19, 2014

22. Malaysian Institute of Accountants (MIA)  (Malaysia)
March 19, 2014

23. Auckland Council  (New Zealand)
May 9, 2014

 

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