Exposure Draft 66, Long-Term Interests in Associates and Joint Ventures and Prepayment Features with Negative Compensation
Aug 20, 2018 | Exposure Drafts and Consultation Papers
Comments due by: Oct 22, 2018
This Exposure Draft, Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41), was developed and approved by the International Public Sector Accounting Standards Board® (IPSASB®).
The objective of Part I of this Exposure Draft is to propose amendments to IPSAS to converge with the narrow-scope amendments to IAS 28, Investments in Associates and Joint Ventures, made by the IASB in Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) (issued October 2017).
The objective of Part II of this Exposure Draft is to propose amendments to IPSAS to converge with the narrow-scope amendments to IFRS 9, Financial Instruments, made by the IASB in Prepayment Features with Negative Compensation (Amendments to IFRS 9) (issued October 2017).
Comments are requested by October 22, 2018.
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Submitted Comment Letters
1. NZASB (New Zealand)
September 18, 2018
2. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
October 9, 2018
3. International Consortium on Government Financial Management (ICGFM)
October 11, 2018
4. Staff of Public Sector Accounting Board (Canada)
October 15, 2018
5. Accounting Standards Board (South Africa)
October 17, 2018
6. The Japanese Institute of Certified Public Accountants (Japan)
October 21, 2018
7. Association of National Accountants of Nigeria (ANAN)
October 22, 2018
8. Kalar Consulting Ltd
October 23, 2018
9. Pan African Federation of Accountants
October 23, 2018
10. ICAEW (United Kingdom)
October 24, 2018
11. NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (Tanzania, United Republic of)
October 25, 2018
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