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
English
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Submitted Comment Letters
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35 Michael Parry (361.18 KB)()
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43 Financial Reporting Advisory Board (278.52 KB)()
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51 GASB (591.21 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)()