Exposure Draft 49, Consolidated Financial Statements

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

Comments due by: Feb 28, 2014

The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 49, Consolidated Financial Statements, as part of its ongoing 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. International Consortium on Governmental Financial Management (ICGFM)  (United States)
January 28, 2014

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

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

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

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

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

7. New Zealand Superannuation Fund  (New Zealand)
February 23, 2014

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

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

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

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

12. Ichabod's Industries Limited  (United Kingdom)
February 27, 2014

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

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

15. Auckland Council  (New Zealand)
February 28, 2014

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

17. US Government Accountability Office  (United States)
February 28, 2014

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

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

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

21. PwC  (United Kingdom)
March 3, 2014

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

23. Fédération des Experts Comptables Européens (FEE)  (Belgium)
March 5, 2014

24. Malaysian Institute of Accountants (MIA)  (Malaysia)
March 5, 2014

25. Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP)  (Switzerland)
March 5, 2014

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

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

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

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

30. Chartered Institute of Public Finance and Accountancy (CIPFA)  (United Kingdom)
March 19, 2014

31. European Commission  (Belgium)
April 8, 2014


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