Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Phase 1: Exposure Draft
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities(the Conceptual Framework) will establish and make explicit the concepts that are to be applied in developing International Public Sector Accounting Standards (IPSASs) and other documents that provide guidance on information included in general purpose financial reports (GPFRs).
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IPSASB-ED Conceptual Framework Phase 1 (PDF | 271.43 KB)
Submitted Comment Letters
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International Consortium of Government Financial Managers (49.06 KB)(United States of America)
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New South Wales Treasury (558.62 KB)(Australia)
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Swiss Public Sector Financial Reporting Advisory Committee (67.91 KB)(Switzerland)
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International Monetary Fund (150.37 KB)(United States of America)
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IDW (108.99 KB)(Germany)
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University of Canterbury (955.3 KB)(New Zealand)
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HoTARAC (5.2 MB)(Australia)
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Ron Hodges, University of Sheffield (231.03 KB)(United Kingdom)
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KPMG IFRG Limited (219.66 KB)(United Kingdom)
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ICAP (49.72 KB)(Pakistan)
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Provincial Government of Newfoundland and Labrador (92.66 KB)(Canada)
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Aoyama Gakuin University, Kazutoshi Ishii (221.26 KB)(Japan)
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Ordre des comptables agrees du Quebec (22.4 KB)(Canada)
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ICAS (325.05 KB)(United Kingdom)
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Association of Government Accountants (78.92 KB)(United States of America)
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ACAG (170.97 KB)(Australia)
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Ministry of Finance Ontario (1.78 MB)(Canada)
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National Financial Management Authority (110.64 KB)(Sweden)
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ICJCE (88.9 KB)(Spain)
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FACPCE (108.22 KB)(Argentina)
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National Audit Office (26.11 KB)(Malta)
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ASB - UK (136.17 KB)(United Kingdom)
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Australian Accounting Standards Board (370.66 KB)(Australia)
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Denise Silva Ferreira Juvenal (0 bytes)(Brazil)
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The Japanese Institute of Certified Public Accountants (0 bytes)(Japan)
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CPA Australia (681.3 KB)(Australia)
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United Nations Systems (801.3 KB)(United States of America)
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Auditor-General of South Africa (302.72 KB)(South Africa)
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PSAB Board (417.4 KB)(Canada)
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Saskatchewan Ministry of Finance (452.06 KB)(Canada)
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New Zealand Institute of Chartered Accountants (342.37 KB)(New Zealand)
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CNOCP (545.79 KB)(France)
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Charity Commission (1.54 MB)(United Kingdom)
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Ministry of Finance Quebec (1.39 MB)(Canada)
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The Treasury of New Zealand (2.71 MB)(New Zealand)
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HM Treasury (1.47 MB)(United Kingdom)
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Auditor General (2.36 MB)(New Zealand)
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PSAB (577.38 KB)(Canada)
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ACCA (299.52 KB)(United Kingdom)
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BC Ministry of Finance (472.81 KB)(Canada)
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Wales Audit Office (332.5 KB)(United Kingdom)
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Direction Generale des Finances Publiques (450.54 KB)(France)
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Cour des Comptes (1.22 MB)(France)
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ZICA (265.86 KB)(Zambia)
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ASB (337.68 KB)(South Africa)
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FEE (300.21 KB)(Belgium)
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Government of Canada (2.71 MB)(Canada)
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Government of Nova Scotia (1.02 MB)(Canada)
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CIPFA (282.42 KB)(United Kingdom)
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University of London (251.12 KB)(United Kingdom)