Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports

Apr 17, 2013 | Exposure Drafts and Consultation Papers
23 Pages

Comments due by: Aug 15, 2013

The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.

This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASB’s consideration of the responses to that document.

An At a Glance Publication provides an overview of Conceptual Framework Exposure Draft (ED) 4.


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Submitted Comment Letters

1. ZICA  (Zambia)
June 19, 2013

2. Financial Reporting Council  (United Kingdom)
July 25, 2013

3. Conseil de normalisation des comptes publics (CNOCP)  (France)
July 29, 2013

4. Direction Générale des Finances Publiques (DGFiP)  (France)
July 29, 2013

5. Federation of European Accountants (FEE)  (Belgium)
July 31, 2013

6. Wales Audit Office  (United Kingdom)
August 1, 2013

7. Public Sector Accounting Board  (Canada)
August 2, 2013

8. South African Accounting Standards Board  (South Africa)
August 6, 2013

9. Chartered Institute of Public Finance and Accountancy (CIPFA)  (United Kingdom)
August 8, 2013

10. Office of the Auditor General of Canada  (Canada)
August 8, 2013

11. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
August 8, 2013

12. European Commission  (Europe)
August 9, 2013

13. New Zealand Accounting Standards Board  (New Zealand)
August 11, 2013

14. Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d'Entreprises/Institute of Registered Auditors  (Belgium)
August 12, 2013

15. The Swedish National Financial Management Authority  (Sweden)
August 12, 2013

16. Association of Government Accountants  (United States)
August 13, 2013

17. The Japanese Institute of Certified Public Accountants  (Japan)
August 13, 2013

18. Association of Chartered Certified Accountants (ACCA)  (United Kingdom)
August 15, 2013

19. Cour des Comptes  (France)
August 15, 2013

20. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC)  (Australia)
August 15, 2013

21. Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)  (Germany)
August 15, 2013

22. Institute of Chartered Accountants of Jamaica  (Jamaica)
August 15, 2013

23. KPMG  (United Kingdom)
August 15, 2013

24. The South African Institute of Chartered Accountants (SAICA)  (South Africa)
August 15, 2013

25. Australian Accounting Standards Board (AASB)  (Australia)
August 16, 2013

26. Joint Accounting Bodies  (Australia)
August 16, 2013

27. Malaysian Institute of Accountants  (Malaysia)
August 16, 2013

28. Denise Silva Ferreira Juvenal  (Brazil)
August 18, 2013

29. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
August 20, 2013

30. Ernst & Young  (United Kingdom)
August 27, 2013

31. United Nations System  (United States)
August 28, 2013

32. Government of Manitoba  (Canada)
September 3, 2013

33. Australasian Council of Auditors-General  (Australia)
September 11, 2013


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