Consultation Paper, Natural Resources
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
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 © 2025 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Samy Tamera (247.13 KB)(Egypt)
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Egyptian, Ministry of Finance (186.91 KB)(Egypt)
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Office of the Provincial Controller of Ontario (358.87 KB)(Canada)
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Swiss Public Sector Financial Reporting Advisory Committee (225.73 KB)(Switzerland)
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Contrôleur des finances du Québec (186.17 KB)(Canada)
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Accountancy Europe (116.43 KB)()
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FOCAL (486.06 KB)(Colombia)
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FOCAL El Salvador (486.06 KB)()
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FOCAL Peru (486.06 KB)()
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FOCAL Ecuador (486.06 KB)()
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FOCAL Panama (486.06 KB)()
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FOCAL Mexico (486.06 KB)()
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FOCAL Venezuela (486.06 KB)()
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Egyptian, Ministry of Finance ( Samy Tamera ) (190.05 KB)(Egypt)
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Accrual Accounting Center, Ministry of Finance (263.56 KB)(Saudi Arabia)
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Office of the Auditor-General (258.16 KB)(New Zealand)
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Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) _Australia (328.14 KB)(Australia)
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Malaysian Institute of Accountants (MIA) (172.54 KB)(Malaysia)
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The Japanese Institute of Certified Public Accountants (216.8 KB)(Japan)
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INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (185.07 KB)(Uganda)
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CPA Australia and Chartered Accountants Australia and New Zealand (495.11 KB)()
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Accounting Standards Board: South Africa (188.21 KB)(South Africa)
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Institute of Chartered Accountants of India (621.52 KB)(India)
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Office of the Auditor General of Canada (775.4 KB)(Canada)
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Public Sector Accounting Standards Board Kenya (3.79 MB)(Kenya)
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Goa Foundation (901.97 KB)()
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ACCA / PAFA (300.86 KB)()
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Intact Centre on Climate Adaptation (340.71 KB)()
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PwC (84.46 KB)()
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Board of Deans of Colleges of Public Accountants of Peru (934.3 KB)(Peru)
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ICAEW (288.56 KB)()
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South African Institute of Chartered Accountants (SAICA) (1002.94 KB)(South Africa)
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Conselho Federal de Contabilidade (CFC) (875.75 KB)(Brazil)
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The Institute of Chartered Accountants of Nigeria (173.59 KB)()
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Public Sector Accounting Board (Canada) (223.96 KB)(Canada)
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FINANCIAL REPORTING COUNCIL OF NIGERIA (269.9 KB)()
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Wayne Morgan (213.67 KB)()
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Asociación Interamericana de Contabilidad (11.89 MB)()
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Cities of Edmonton, Montreal, Toronto and Vancouver as Canadian Municipalities for TCFD (269.15 KB)(Canada)
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EY - Ernst & Young (208.56 KB)()
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Kalar Consulting Ltd (515.03 KB)(United Kingdom)
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KPMG LLP (202.75 KB)()
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CIPFA (197.1 KB)()
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CNoCP (120.63 KB)(France)
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Botswana Institute of Chartered Accountants (774.68 KB)(Botswana)
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Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII (304.51 KB)()
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External Reporting Board (454.74 KB)(New Zealand)
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Auditor General of Ontario (128.39 KB)(Canada)
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Public Accountants and Auditors Board (Zimbabwe) (252.28 KB)()
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Ministry of Finance, Office of the Comptroller General (227.37 KB)(Canada)