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
Comments due by:
Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
36 Treasury of the Hong Kong Special Administrative Region (260.48 KB)()
-
44 Australian Accounting Standards Board (1.12 MB)()
-
52 HoTARAC (851.51 KB)()
-
54 Petri Vehmanen - Finland (110.3 KB)()
-
55 Japanese Institute of Certified Public Accountants (57.41 KB)()