Exposure Draft 45, Improvements to IPSASs 2011

Mar 28, 2011 | Exposure Drafts and Consultation Papers

Comments due by: Jun 29, 2011

Exposure Draft 45, Improvements to IPSASs 2011 - Part I proposes to delete the Introduction section of each IPSAS where relevant (i.e., 21 of 31 IPSASs). Part II proposes to add an Objective paragraph to the four IPSASs which do not currently include an Objective paragraph (IPSASs 6 - 8 and 10). Part III proposes improvements to four IPSASs (IPSAS 16, 17, 19 and 21).


Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. HoTARAC  (Australia)
June 27, 2011

2. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
June 27, 2011

3. Australian Accounting Standards Board  (Australia)
June 28, 2011

4. CIPFA  (United Kingdom)
June 30, 2011

5. Instituto de Censores Jurados de Cuentas de Espana  (Spain)
July 5, 2011

6. ASB - UK  (United Kingdom)
July 7, 2011

7. Denise Silva Ferreira Juvenal  (Brazil)
July 11, 2011

8. Accounting Standards Board  (South Africa)
July 21, 2011

9. Conseil de Normalisation des Comptes Publics (CNOCP)  (France)
July 21, 2011

10. Dr. Joseph S. Maresca  (USA)
July 21, 2011

11. Government of Manitoba  (Canada)
July 21, 2011

12. Ministry of Finance  (Uganda)
July 21, 2011

13. The International Consortium on Governmental Financial Management (ICGFM)
July 21, 2011

14. Zambia Institute of Chartered Accountants  (Zambia)
July 21, 2011

15. KPMG
July 25, 2011


Related Resources


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.