Consultation Paper, Natural Resources

IPSASB
May 09, 2022 | Exposure Drafts and Consultation Papers
English

All available Translations: French Spanish-Latin America

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Comments due by: Oct 17, 2022

The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment the Consultation Paper, Natural Resources.

This Consultation Paper is the IPSASB’s first step in developing guidance on the recognition, measurement, presentation, and disclosure of natural resources in the public sector. The IPSASB welcomes the views of constituents on the proposed guidance and other matters raised in the consultation paper.

The At-a-Glance summary document provides an overview of the Consultation Paper.

Comments are due by October 17, 2022. Comments must be submitted in English.

 

Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Egyptian, Ministry of Finance  (Egypt)
September 7, 2022

2. Office of the Provincial Controller of Ontario  (Canada)
September 28, 2022

3. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
October 6, 2022

4. Contrôleur des finances du Québec  (Canada)
October 7, 2022

5. Accountancy Europe
October 8, 2022

6. FOCAL  (Colombia)
October 9, 2022

7. FOCAL El Salvador
October 9, 2022

8. FOCAL Peru
October 9, 2022

9. FOCAL Ecuador
October 10, 2022

10. FOCAL Panama
October 10, 2022

11. FOCAL Mexico
October 11, 2022

12. FOCAL Venezuela
October 11, 2022

13. Accrual Accounting Center, Ministry of Finance  (Saudi Arabia)
October 15, 2022

14. Office of the Auditor-General  (New Zealand)
October 16, 2022

15. Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) _Australia  (Australia)
October 16, 2022

16. Malaysian Institute of Accountants (MIA)  (Malaysia)
October 17, 2022

17. The Japanese Institute of Certified Public Accountants  (Japan)
October 17, 2022

18. INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA  (Uganda)
October 18, 2022

19. CPA Australia and Chartered Accountants Australia and New Zealand
October 19, 2022

20. Accounting Standards Board: South Africa  (South Africa)
October 20, 2022

21. Institute of Chartered Accountants of India  (India)
October 20, 2022

22. Office of the Auditor General of Canada  (Canada)
October 20, 2022

23. Public Sector Accounting Standards Board Kenya  (Kenya)
October 21, 2022

24. Goa Foundation
October 22, 2022

25. ACCA / PAFA
October 23, 2022

26. Intact Centre on Climate Adaptation
October 23, 2022

27. PwC
October 23, 2022

28. Board of Deans of Colleges of Public Accountants of Peru  (Peru)
October 24, 2022

29. ICAEW
October 24, 2022

30. South African Institute of Chartered Accountants (SAICA)  (South Africa)
October 24, 2022

31. Conselho Federal de Contabilidade (CFC)  (Brazil)
October 25, 2022

32. The Institute of Chartered Accountants of Nigeria
October 25, 2022

33. Public Sector Accounting Board (Canada)  (Canada)
October 26, 2022

34. FINANCIAL REPORTING COUNCIL OF NIGERIA
October 27, 2022

35. Wayne Morgan
October 27, 2022

36. Asociación Interamericana de Contabilidad
October 28, 2022

37. Cities of Edmonton, Montreal, Toronto and Vancouver as Canadian Municipalities for TCFD  (Canada)
October 28, 2022

38. EY - Ernst & Young
October 29, 2022

39. Kalar Consulting Ltd  (United Kingdom)
October 29, 2022

40. KPMG LLP
October 30, 2022

41. CIPFA
October 31, 2022

42. CNoCP  (France)
October 31, 2022

43. Botswana Institute of Chartered Accountants  (Botswana)
November 1, 2022

44. Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII
November 1, 2022

45. External Reporting Board  (New Zealand)
November 2, 2022

46. Auditor General of Ontario  (Canada)
November 3, 2022

47. Ministry of Finance, Office of the Comptroller General  (Canada)
November 4, 2022

48. Public Accountants and Auditors Board (Zimbabwe)
November 4, 2022

49. FMB  (Canada)
November 5, 2022

 

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