The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities

Aug 27, 2014 | Exposure Drafts and Consultation Papers

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

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


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