Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements

Submitted Comment Letters

1. International Consortium of Government Financial Managers (8.26 KB)
    (United States of America)
   
   Apr 29, 2011
2. New South Wales Treasury (438.61 KB)
    (Australia)
   
   May 19, 2011
3. Swiss Public Sector Financial Reporting Advisory Committee (86.03 KB)
    (Switzerland)
   
   Jun 7, 2011
4. Institut der Wirtshaftprufer (IDW) (88.47 KB)
    (Germany)
   
   Jun 10, 2011
5. National Audit Office (25.83 KB)
    (Malta)
   
   Jun 14, 2011
6. Provincial Government of Newfoundland and Labrador (94.99 KB)
    (Canada)
   
   Jun 15, 2011
7. The Institute of Chartered Accountants of Pakistan (ICAP) (71.56 KB)
    (Pakistan)
   
   Jun 15, 2011
8. The Institute of Chartered Accountants of Scotland (364.74 KB)
    (United Kingdom)
   
   Jun 16, 2011
9. Australasian Council of Auditors-General (ACAG) (8.26 KB)
    (Australia)
   
   Jun 21, 2011
10. Swedish National Financial Management Authority (118.58 KB)
     (Sweden)
    
    Jun 22, 2011
11. Ministry of Finance Ontario (4.94 MB)
     (Canada)
    
    Jun 22, 2011
12. Federation of Professional Councils of Economic Sciences (FACPCE) (164.76 KB)
     (Argentina)
    
    Jun 24, 2011
13. Accounting Standards Board (211.37 KB)
     (United Kingdom)
    
    Jun 24, 2011
14. Australian Accounting Standards Board (AASB) (142.21 KB)
     (Australia)
    
    Jul 4, 2011
15. The Japanese Institute of Certified Public Accountants (8.26 KB)
     (Japan)
    
    Jul 13, 2011
16. Dr. Joseph S. Maresca (256.75 KB)
     (United States of America)
    
    Jul 15, 2011
17. Government of Canada (5.62 MB)
     (Canada)
    
    Jul 15, 2011
18. Chartered Institute of Public Finance and Accountancy (CIPFA) (378.89 KB)
     (United Kingdom)
    
    Jul 15, 2011
19. Public Sector Accounting Board (PSAB) (782.85 KB)
     (Canada)
    
    Jul 15, 2011
20. Cour des Comptes (1.28 MB)
     (France)
    
    Jul 15, 2011
21. United Nations Systems (1.1 MB)
     (United States of America)
    
    Jul 15, 2011
22. Accounting Standards Board (425.37 KB)
     (South Africa)
    
    Jul 15, 2011
23. Office of the Auditor General (3.23 MB)
     (New Zealand)
    
    Jul 15, 2011
24. Joint Accounting Bodies (704.09 KB)
     (Australia)
    
    Jul 15, 2011
25. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (679.41 KB)
     (Australia)
    
    Jul 15, 2011
26. Danish Agency for Governmental Management (364.26 KB)
     (Denmark)
    
    Jul 15, 2011
27. Wales Audit Office (591.26 KB)
     (United Kingdom)
    
    Jul 15, 2011
28. Conseil de Normalisation des Comptes Publics (CNOCP) (847.49 KB)
     (France)
    
    Jul 15, 2011
29. New Zealand Institute of Chartered Accountants (469.43 KB)
     (New Zealand)
    
    Jul 15, 2011
30. Ernst & Young GmbH (3.27 MB)
     (Germany)
    
    Jul 15, 2011
31. Province of British Columbia (545.05 KB)
     (Canada)
    
    Jul 15, 2011
32. The International Consortium on Governmental Financial Management (ICGFM) (305.83 KB)
     (United States of America)
    
    Jul 15, 2011
33. Denise Silva Ferreira Juvenal (191.91 KB)
     (Brazil)
    
    Jul 19, 2011
34. Government of Nova Scotia (162.85 KB)
     (Canada)
    
    Jul 19, 2011
35. Government of Manitoba (47.82 KB)
     (Canada)
    
    Jul 26, 2011
36. Government Accountability Office (49.31 KB)
     (United States of America)
    
    Sep 13, 2011