Exposure Draft 58, Improvements to IPSASs 2015
IPSASB
Oct 14, 2015 | Exposure Drafts and Consultation Papers
71 Pages
English
Comments due by: Jan 15, 2016
The International Public Sector Accounting Standards Board (IPSASB) has released for comment Exposure Draft (ED) 58, Improvements to IPSASs 2015.
This is the first IPSASB Improvements project to consider broader improvements rather than focusing solely on those to maintain convergence with International Financial Reporting Standards (IFRS).
ED 58 proposes minor changes as follows:
- Consequential amendments arising from the first four chapters of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities;
- General improvements to International Public Sector Accounting Standards™;
- Improvements to increase consistency with Government Finance Statistics reporting guidelines; and
- Improvements to maintain convergence with IFRS.
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Submitted Comment Letters
1. Conseil de normalisation des comptes publics (CNOCP) (France)
December 18, 2015
2. New Zealand Accounting Stanards Board of the External Reporting Board (New Zealand)
December 21, 2015
3. KPMG Services Proprietary Limited (South Africa)
January 5, 2016
4. Swiss Public Sector Financial Advisory Committee (Switzerland)
January 11, 2016
5. HoTARAC (Australia)
January 12, 2016
6. The Institute of Chartered Accountants in England and Wales (United Kingdom)
January 12, 2016
7. Public Sector Accounting Board (Canada)
January 14, 2016
8. ICGFM (United States)
January 15, 2016
9. CIPFA (United Kingdom)
January 18, 2016
10. Denise Silva Ferreira Juvenal (Brazil)
January 20, 2016
11. Accounting Standards Board (South Africa) (South Africa)
January 21, 2016
12. The Treasury (New Zealand)
January 21, 2016
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021