Exposure Draft 52, Disclosure of Interests in Other Entities

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

Comments due by: Feb 28, 2014

The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft (ED) 52, Disclosure of Interests in Other Entities, 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. 


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

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

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

3. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
February 13, 2014

4. Conseil de normalisation des comptes publics (CNOCP)  (France)
February 14, 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  (Kenya)
February 27, 2014

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

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

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

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

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

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

17. PwC  (United Kingdom)
March 3, 2014

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

19. Fédération des Experts Comptables Européens (FEE)  (Belgium)
March 6, 2014

20. Malaysian Institute of Accountants (MIA)  (Malaysia)
March 6, 2014

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

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

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

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

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

26. Auckland Council  (New Zealand)
May 9, 2014


Related Resources


Get the latest updates delivered to your inbox

Subscribe now


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.