Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)

Oct 24, 2013 | Exposure Drafts and Consultation Papers
96 Pages

Comments due by: Feb 15, 2014

Exposure Draft 53, First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs), is a proposed standard applicable to entities that present accrual basis financial statements during the process of adopting and implementing IPSASs, providing exemptions during the transition period.


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Submitted Comment Letters

1. JANM Negeri Sabah  (Malaysia)
October 30, 2013

2. International Consortium on Governmental Financial Management  (United States)
January 28, 2014

3. Abu Dhabi Accountability Authority  (United Arab Emirates)
February 3, 2014

4. CPA Canada - PSAB  (Canada)
February 4, 2014

5. New Zealand Accounting Standards Board  (New Zealand)
February 6, 2014

6. Conseil de normalisation des comptes publics (CNOCP)  (France)
February 10, 2014

7. Australian Accounting Standards Board  (Australia)
February 13, 2014

8. CFC Brazil  (Brazil)
February 13, 2014

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

10. Accounting Standards Board (ASB)  (South Africa)
February 14, 2014

11. Direction générale des finances publiques (DGFIP)  (France)
February 14, 2014

12. Financial Management Standards Board - Association of Government Accountants  (United States)
February 14, 2014

13. Institute Of Chartered Accountants Of Nigeria  (Nigeria)
February 14, 2014

14. Institute of Certified Public Accountants of Kenya  (Kenya)
February 14, 2014

15. KPMG IFRG Limited  (United Kingdom)
February 14, 2014

16. The Institute Of Chartered Accountants (Ghana)  (Ghana)
February 14, 2014

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

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

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

20. CIPFA  (United Kingdom)
February 20, 2014

21. Cour des comptes  (France)
February 20, 2014

22. Federation of European Accounatnts (FEE)  (Belgium)
February 20, 2014

23. Malaysian Institute of Accountants (MIA)  (Malaysia)
March 3, 2014

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


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