Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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.
Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
ZICA (173.36 KB)(Zambia)
-
Financial Reporting Council (725.55 KB)(United Kingdom)
-
Direction Générale des Finances Publiques (DGFiP) (253.28 KB)(France)
-
Conseil de normalisation des comptes publics (CNOCP) (212.57 KB)(France)
-
Federation of European Accountants (FEE) (46.65 KB)(Belgium)
-
Wales Audit Office (258.2 KB)(United Kingdom)
-
Public Sector Accounting Board (377.02 KB)(Canada)
-
South African Accounting Standards Board (309.17 KB)(South Africa)
-
Swiss Public Sector Financial Reporting Advisory Committee (55.84 KB)(Switzerland)
-
Chartered Institute of Public Finance and Accountancy (CIPFA) (192.34 KB)(United Kingdom)
-
Office of the Auditor General of Canada (537.18 KB)(Canada)
-
European Commission (215.06 KB)(Europe & Central Asia)
-
New Zealand Accounting Standards Board (590.92 KB)(New Zealand)
-
The Swedish National Financial Management Authority (119.67 KB)(Sweden)
-
Instituut van de Bedrijfsrevisoren/Institut des Réviseurs d'Entreprises/Institute of Registered Auditors (149.82 KB)(Belgium)
-
Association of Government Accountants (113.92 KB)(United States of America)
-
The Japanese Institute of Certified Public Accountants (108.57 KB)(Japan)
-
(Australia)
-
Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (57.6 KB)(Germany)
-
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (1.58 MB)(Australia)
-
The South African Institute of Chartered Accountants (SAICA) (132.79 KB)(South Africa)
-
KPMG (76.4 KB)(United Kingdom)
-
Association of Chartered Certified Accountants (ACCA) (90.83 KB)(United Kingdom)
-
Cour des Comptes (198.49 KB)(France)
-
Institute of Chartered Accountants of Jamaica (84.08 KB)(Jamaica)
-
Malaysian Institute of Accountants (309.56 KB)(Malaysia)
-
Australian Accounting Standards Board (AASB) (786.93 KB)(Australia)
-
Joint Accounting Bodies (243.74 KB)(Australia)
-
Denise Silva Ferreira Juvenal (133.64 KB)(Brazil)
-
The Malaysian Institute of Certified Public Accountants (MICPA) (84.38 KB)(Malaysia)
-
Ernst & Young (105.48 KB)(United Kingdom)
-
United Nations System (79.82 KB)(United States of America)
-
Government of Manitoba (131.75 KB)(Canada)
-
Australasian Council of Auditors-General (70.37 KB)(Australia)