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Exposure Draft 56, The Applicability of IPSASs

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The International Public Sector Accounting Standards Board (IPSASB) has released for comment Exposure Draft (ED) 56, The Applicability of IPSASs.

The proposed changes contained in this Exposure Draft address constituents’ concerns about the application of International Public Sector Accounting Standard (IPSAS) to public sector entities. Currently, each IPSAS includes a statement that it does not apply to Government Business Enterprises (GBEs), which are expected to be commercially-oriented public sector entities. 

Publication of ED 56 follows the IPSASB’s consideration of responses to a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.

The At a Glance summary document provides an overview of the Exposure Draft. 

Exposure Draft 56, The Applicability of IPSASs
At a Glance: Exposure Draft 56, The Applicability of IPSASs
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Submitted Comment Letters

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  26. CIPFA (187.52 KB)
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