Exposure Draft 48, Separate Financial Statements

Oct 21, 2013 | Exposure Drafts and Consultation Papers
15 Pages

Comments due by: Feb 28, 2014

The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 48, Separate Financial Statements, as part of its on-going improvements to International Public Sector Accounting Standards (IPSASs). The EDs propose to update the requirements in IPSASs 6 to 8. 


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Submitted Comment Letters

1. Abu Dhabi Accountabilty Authority  (United Arab Emirates)
February 2, 2014

2. Direction générale des finances publiques (DGFIP)  (France)
February 10, 2014

3. Conseil de normalisation des comptes publics (CNOCP)  (France)
February 14, 2014

4. Association of Chartered Certified Accountants (ACCA)  (United Kingdom)
February 18, 2014

5. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC)  (Australia)
February 20, 2014

6. Association of National Accountants of Nigeria (ANAN)  (Nigeria)
February 25, 2014

7. Australasian Council of Auditors-General (ACAG)  (Australia)
February 25, 2014

8. Cour des comptes  (France)
February 25, 2014

9. Public Sector Accounting Board - CPA Canada  (Canada)
February 26, 2014

10. Institute of Certified Public Accountants of Kenya (ICPAK)  (Kenya)
February 27, 2014

11. Swedish National Financial Management Authority  (Sweden)
February 27, 2014

12. Chartered Institute of Public Finance and Accountancy (CIPFA)  (United Kingdom)
February 28, 2014

13. Institute of Chartered Accountants of Nigeria  (Nigeria)
February 28, 2014

14. The Japanese Institute of Certified Public Accountants (JICPA)  (Japan)
February 28, 2014

15. Zambia Institute of Chartered Accountants (ZICA)  (Zambia)
February 28, 2014

16. J.B. Mattret  (France)
March 3, 2014

17. Joint Accounting Bodies  (Australia)
March 3, 2014

18. PwC  (United Kingdom)
March 3, 2014

19. Denise Silva Ferreira Juvenal  (Brazil)
March 4, 2014

20. Fédération des Experts Comptables Européens (FEE)  (Belgium)
March 4, 2014

21. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP)  (Switzerland)
March 4, 2014

22. Accounting Standards Board  (South Africa)
March 13, 2014

23. Australian Accounting Standards Board  (Australia)
March 13, 2014

24. The Treasury  (New Zealand)
March 13, 2014

25. New Zealand Accounting Standards Board  (New Zealand)
March 16, 2014

26. Auckland Council  (New Zealand)
March 19, 2014

27. Malaysian Institute of Accountants (MIA)  (Malaysia)
March 19, 2014


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