Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)

IPSASB
Jan 31, 2019 | Exposure Drafts and Consultation Papers
English

Comments due by: May 31, 2019

Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), addresses transactions for collective and individual services and emergency relief.

ED 67 forms part of the IPSASB’s broader non-exchange expenses project, proposing requirements for collective and individual services and emergency relief. The purpose of the IPSASB’s project on non-exchange expenses is to develop new or amended standards that provide recognition and measurement requirements applicable to providers of non-exchange transactions, except for social benefits.

Please submit your comments on ED 67 by May 31, 2019.

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Submitted Comment Letters

1. Ricky Perry (United States)
February 12, 2019

2. CNoCP
April 17, 2019

3. Accounting Standards Board (South Africa)
April 26, 2019

4. GOVINDARAJULU RAMACHANDIRON (India)
May 3, 2019

5. New Zealand Accounting Standards Board
May 9, 2019

6. Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
May 11, 2019

7. Swiss Public Sector Financial Reporting Advisory Committee
May 20, 2019

8. THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (Ghana)
May 20, 2019

9. INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA (Uganda)
May 21, 2019

10. Accountancy Europe
May 22, 2019

11. HOTARAC
May 27, 2019

12. Federal Social Insurance Office (Switzerland)
May 28, 2019

13. The Japanese Institute of Certified Public Accountants (Japan)
May 29, 2019

14. International Consortium on Government Financial Management (ICGFM)
May 30, 2019

15. Malaysian Institute of Accountants (Malaysia)
May 30, 2019

16. NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (Tanzania, United Republic of)
May 31, 2019

17. PUBLIC SECTOR ACCOUNTING STANDARDS BOARD KENYA (Kenya)
May 31, 2019

18. ICAEW
May 31, 2019

19. The Pan African Federation of Accountants (PAFA)
May 31, 2019

20. Audit New Zealand
May 31, 2019

21. Conselho Federal de Contabilidade
May 31, 2019

22. Kalar Consulting Ltd
May 31, 2019

23. Korea Institute of Public Finance (Korea, Republic of)
May 31, 2019

24. Institute of Certified Public Accountants of Kenya (ICPAK) (Kenya)
May 31, 2019

25. The Institute of Chartered Accountants of India (India)
June 4, 2019

26. Public Sector Accounting Board (PSAB)
June 6, 2019

27. CPA Australia
June 6, 2019

28. CIPFA
June 6, 2019

29. Direction Générale des Finances Publiques
June 11, 2019

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