Exposure Draft 70, Revenue with Performance Obligations
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The aim of Exposure Draft (ED) 70 is to develop a standard that provides recognition and measurement requirements for revenue transactions with performance obligations. This ED is part of a suite of three EDs that address how to account for revenue and transfer expenses, and should be read in conjunction with:
Please submit your comments by November 1, 2020.
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Submitted Comment Letters
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Michel Maher, Avocat, CPA, LLM, LLD (96.47 KB)(Canada)
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Comissão de Normalização Contabilística (129.26 KB)(Portugal)
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Tiago Melo (351.19 KB)(Portugal)
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Vincenzo Cordaro (1.97 MB)(Italy)
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Swiss Public Sector Financial Reporting Advisory Committee (219.58 KB)(Switzerland)
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ITER Organization (603.76 KB)()
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Office of the Auditor General of Ontario (186.59 KB)()
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CNoCP (117.93 KB)(France)
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Accountancy Europe (172.44 KB)()
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Treasury Board of Canada Secretariat (165.5 KB)(Canada)
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New Zealand Accounting Standards Board (643.52 KB)()
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Public Sector Accounting Standards Board (2.04 MB)(Kenya)
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Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (138.99 KB)()
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Australian Accounting Standards Board (422.12 KB)()
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Pan African Federation of Accountants (PAFA) (224.03 KB)()
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Accrual Accounting Center (392.11 KB)()
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Institute of Chartered Accountants Ghana (1.02 MB)(Ghana)
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Public Sector Accounting Board Staff (192.71 KB)(Canada)
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CPA Australia and Chartered Accountants Australia and New Zealand (138.16 KB)()
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The Malaysian Institute of Certified Public Accountants (MICPA) (126.93 KB)(Malaysia)
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NSW Treasury (315.28 KB)(Australia)
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The Japanese Institute of Certified Public Accountants (283.34 KB)(Japan)
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Institute of Certified Public Accountants of Rwanda (ICPAR) (889.62 KB)(Rwanda)
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South African Accounting Standards Board (308.29 KB)(South Africa)
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Korea Institute of Public Finance (GAFSC) (294.76 KB)(Korea)
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CIPFA (258.78 KB)(United Kingdom)
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United Nations Office for Project Services (124.43 KB)()
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ACCA (234.96 KB)()
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KPMG LLP (88.57 KB)(Canada)
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PwC (151.24 KB)()
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UNDP (908.83 KB)()
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Secretaria de hacienda y credito publico, especificamente la unidad de contabilidad gubernamental – Mexico (889.26 KB)()
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Institute of Chartered Accountants of Nigeria (307.17 KB)(Nigeria)
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ICAEW (222.39 KB)()
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Office of the Auditor-General (290.62 KB)(New Zealand)
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Botswana Institute of Chartered Accountants (180.89 KB)(Botswana)
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CONSELHO FEDERAL DE CONTABILIDADE (312.81 KB)(Brazil)
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NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (457.95 KB)(Tanzania, United Republic of)
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EY (154.64 KB)()
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Governmental Accounting Standards Board (804.04 KB)(United States of America)
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Office of the Comptrolle General, British Columbia (240.21 KB)(Canada)
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Financial Reporting Council of Nigeria (195.48 KB)(Nigeria)
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a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico (777.88 KB)()
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b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay (777.89 KB)()
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c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (777.89 KB)()
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d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras (777.89 KB)()
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e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala (777.91 KB)()
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f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador (777.87 KB)()
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g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (777.88 KB)()
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h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (777.91 KB)()