Exposure Draft 69, Public Sector Specific 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 Specific 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.
Please submit your comments by December 31, 2019.


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Mr. Mazedul Islam  (Bangladesh)
November 11, 2019

2. CIPFA  (United Kingdom)
December 6, 2019

3. South African Accounting Standards Board
December 11, 2019

4. CPA Australia
December 17, 2019

December 17, 2019

December 18, 2019

7. Public Sector Accounting Standards Board- Kenya  (Kenya)
December 19, 2019

December 19, 2019

9. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
December 24, 2019

10. The Japanese Institute of Certified Public Accountants  (Japan)
December 26, 2019

11. Public Sector Accounting Board  (Canada)
December 29, 2019

12. National Board Of Accountants And Auditors - Tanzania  (Tanzania, United Republic of)
December 30, 2019

13. Conselho Federal de Contabilidade (CFC)  (Brazil)
December 30, 2019

December 31, 2019

15. The Pan African Federation of Accountants (PAFA)
December 31, 2019

16. Institute of Chartered Accountants of Nigeria
January 9, 2020

17. Malaysia Institute of Accountants (MIA)  (Malaysia)
January 15, 2020

18. Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
January 20, 2020

19. CNoCP  (France)
March 6, 2020


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