The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
IPSASB
Aug 27, 2014 | Exposure Drafts and Consultation Papers
English
Comments due by: Dec 31, 2014
The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.
Government Business Enterprises (GBEs) are generally commercially oriented entities that can have a significant impact on a government’s financial performance and financial position.
The At-a-Glance summary document provides an overview of the Consultation Paper.
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Submitted Comment Letters
1. International Consortium on Governmental Financial Management
October 15, 2014
2. Conseil de normalisation des comptes publics (CNOCP) (France)
October 21, 2014
3. Public Sector Accounting (Canada)
October 30, 2014
4. Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) (Australia)
December 3, 2014
5. Sasria SOC Ltd (South Africa)
December 4, 2014
6. External Reporting Board (New Zealand)
December 10, 2014
7. ZICA (Zambia)
December 11, 2014
8. Accounting Standards Board (South Africa) (South Africa)
December 12, 2014
9. Swedish National Audit Office (Sweden)
December 15, 2014
10. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
December 16, 2014
11. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (Switzerland)
December 17, 2014
12. Australian Accounting Standards Board (Australia)
December 18, 2014
13. Australasian Council of Auditors-General (ACAG) (Australia)
December 19, 2014
14. The Institute of Chartered Accountants - Ghana (Ghana)
December 19, 2014
15. Ernst & Young Global Limited (United Kingdom)
December 22, 2014
16. PwC (Belgium)
December 23, 2014
17. Denise Silva Ferreira Juvenal (Brazil)
December 29, 2014
18. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
December 29, 2014
19. CIPFA (United Kingdom)
December 30, 2014
20. Institute of Certified Public Accountants of Kenya (Kenya)
December 30, 2014
21. ASSOCIATION OF NATIONAL ACCOUNTANT OF NIGERIA (ANAN) (Nigeria)
December 31, 2014
22. Israel Government Accounting Standards Board (Israel)
December 31, 2014
23. Asociación Interamericana de Contabilidad (AIC)
January 1, 2015
24. Direction Générale des Finances Publiques (DGFiP) (France)
January 2, 2015
25. The Japanese Institute of Certified Public Accountants (JICPA) (Japan)
January 2, 2015
26. Malaysian Institute of Accountants (MIA) (Malaysia)
January 12, 2015
27. Joint Accounting Bodies (Australia)
January 13, 2015
28. Government of Canada (Canada)
January 14, 2015
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021