Exposure Draft 69, Public Sector Financial Instruments, Amendments to IPSAS 41, Financial Instruments
Aug 27, 2019 | Exposure Drafts and Consultation Papers
Comments due by: Dec 31, 2019
Exposure Draft 69, Public Sector 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.
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