Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:
The Objectives of Financial Reporting The Scope of Financial Reporting The Qualitative Characteristics of Information Included in General Purpose Financial Reports The Reporting Entity (French version available)
IPSASB
| Exposure Drafts and Consultation Papers
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06 Controller and Auditor-General - New Zealand (2.39 MB)()
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14 Institute of Certified Public Accountants in Ireland (250.91 KB)()
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22 Accounting Standards Board - South Africa (274.48 KB)()
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54 Petri Vehmanen - Finland (110.3 KB)()
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55 Japanese Institute of Certified Public Accountants (57.41 KB)()