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

Phase 2: Consultation Paper

IPSASB

Dec 14, 2010 | Exposure Drafts and Consultation Papers

English

Don't see your language? Request permission to translate

Comments due by: Jun 15, 2011

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). The At a Glance publication summarizes the material in the Consultation Paper.

IPSASB-Conceptual Framework At A Glance Phase 2 (PDF | 173.8 KB)

IPSASB-CP Elements-Recognition-Phase 2 (PDF | 337.66 KB)

Submitted Comment Letters

International Consortium of Government Financial Managers (8.26 KB)
(United States of America)

Apr 29, 2011
New South Wales Treasury (438.61 KB)
(Australia)

May 19, 2011
Swiss Public Sector Financial Reporting Advisory Committee (86.03 KB)
(Switzerland)

Jun 7, 2011
Institut der Wirtshaftprufer (IDW) (88.47 KB)
(Germany)

Jun 10, 2011
National Audit Office (25.83 KB)
(Malta)

Jun 14, 2011
The Institute of Chartered Accountants of Pakistan (ICAP) (71.56 KB)
(Pakistan)

Jun 15, 2011
Provincial Government of Newfoundland and Labrador (94.99 KB)
(Canada)

Jun 15, 2011
The Institute of Chartered Accountants of Scotland (364.74 KB)
(United Kingdom)

Jun 16, 2011
Australasian Council of Auditors-General (ACAG) (8.26 KB)
(Australia)

Jun 21, 2011
Swedish National Financial Management Authority (118.58 KB)
(Sweden)

Jun 22, 2011
Ministry of Finance Ontario (4.94 MB)
(Canada)

Jun 22, 2011
Federation of Professional Councils of Economic Sciences (FACPCE) (164.76 KB)
(Argentina)

Jun 24, 2011
Accounting Standards Board (211.37 KB)
(United Kingdom)

Jun 24, 2011
Australian Accounting Standards Board (AASB) (142.21 KB)
(Australia)

Jul 4, 2011
The Japanese Institute of Certified Public Accountants (8.26 KB)
(Japan)

Jul 13, 2011
Public Sector Accounting Board (PSAB) (782.85 KB)
(Canada)

Jul 15, 2011
Conseil de Normalisation des Comptes Publics (CNOCP) (847.49 KB)
(France)

Jul 15, 2011
New Zealand Institute of Chartered Accountants (469.43 KB)
(New Zealand)

Jul 15, 2011
Joint Accounting Bodies (704.09 KB)
(Australia)

Jul 15, 2011
Danish Agency for Governmental Management (364.26 KB)
(Denmark)

Jul 15, 2011
Office of the Auditor General (3.23 MB)
(New Zealand)

Jul 15, 2011
Government of Canada (5.62 MB)
(Canada)

Jul 15, 2011
Cour des Comptes (1.28 MB)
(France)

Jul 15, 2011
Province of British Columbia (545.05 KB)
(Canada)

Jul 15, 2011
Ernst & Young GmbH (3.27 MB)
(Germany)

Jul 15, 2011
Dr. Joseph S. Maresca (256.75 KB)
(United States of America)

Jul 15, 2011
Accounting Standards Board (425.37 KB)
(South Africa)

Jul 15, 2011
The International Consortium on Governmental Financial Management (ICGFM) (305.83 KB)
(United States of America)

Jul 15, 2011
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (679.41 KB)
(Australia)

Jul 15, 2011
Wales Audit Office (591.26 KB)
(United Kingdom)

Jul 15, 2011
Chartered Institute of Public Finance and Accountancy (CIPFA) (378.89 KB)
(United Kingdom)

Jul 15, 2011
United Nations Systems (1.1 MB)
(United States of America)

Jul 15, 2011
Denise Silva Ferreira Juvenal (191.91 KB)
(Brazil)

Jul 19, 2011
Government of Nova Scotia (162.85 KB)
(Canada)

Jul 19, 2011
Government of Manitoba (47.82 KB)
(Canada)

Jul 26, 2011
Government Accountability Office (49.31 KB)
(United States of America)

Sep 13, 2011

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

Submitted Comment Letters

Related Resources