Exposure Draft 70, Revenue with Performance Obligations

IPSASB
Feb 21, 2020 | Exposure Drafts and Consultation Papers
English

Comments due by: Nov 01, 2020

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

1. Michel Maher, Avocat, CPA, LLM, LLD (Canada)
May 7, 2020

2. Tiago Melo (Portugal)
September 15, 2020

3. Comissão de Normalização Contabilística (Portugal)
September 15, 2020

4. Vincenzo Cordaro (Italy)
October 6, 2020

5. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
October 12, 2020

6. ITER Organization
October 14, 2020

7. Office of the Auditor General of Ontario
October 14, 2020

8. CNoCP (France)
October 21, 2020

9. Accountancy Europe
October 22, 2020

10. New Zealand Accounting Standards Board
October 27, 2020

11. Treasury Board of Canada Secretariat (Canada)
October 27, 2020

12. Public Sector Accounting Standards Board (Kenya)
October 28, 2020

13. Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
October 28, 2020

14. Public Sector Accounting Board Staff (Canada)
October 29, 2020

15. Pan African Federation of Accountants (PAFA)
October 29, 2020

16. Accrual Accounting Center
October 29, 2020

17. CPA Australia and Chartered Accountants Australia and New Zealand
October 29, 2020

18. Institute of Chartered Accountants Ghana (Ghana)
October 29, 2020

19. Australian Accounting Standards Board
October 29, 2020

20. ACCA
October 30, 2020

21. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
October 30, 2020

22. NSW Treasury (Australia)
October 30, 2020

23. The Japanese Institute of Certified Public Accountants (Japan)
October 30, 2020

24. Institute of Certified Public Accountants of Rwanda (ICPAR) (Rwanda)
October 30, 2020

25. South African Accounting Standards Board (South Africa)
October 30, 2020

26. Korea Institute of Public Finance (GAFSC) (Korea, Republic of)
October 30, 2020

27. CIPFA (United Kingdom)
October 30, 2020

28. KPMG LLP (Canada)
October 30, 2020

29. United Nations Office for Project Services
October 30, 2020

30. Secretaria de hacienda y credito publico, especificamente la unidad de contabilidad gubernamental – Mexico
October 31, 2020

31. PwC
October 31, 2020

32. UNDP
October 31, 2020

33. Office of the Auditor-General (New Zealand)
November 1, 2020

34. Botswana Institute of Chartered Accountants (Botswana)
November 1, 2020

35. CONSELHO FEDERAL DE CONTABILIDADE (Brazil)
November 1, 2020

36. Institute of Chartered Accountants of Nigeria (Nigeria)
November 1, 2020

37. ICAEW
November 1, 2020

38. EY
November 2, 2020

39. NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (Tanzania, United Republic of)
November 2, 2020

40. Governmental Accounting Standards Board (United States)
November 3, 2020

41. Office of the Comptrolle General, British Columbia (Canada)
November 4, 2020

42. Financial Reporting Council of Nigeria (Nigeria)
November 5, 2020

43. a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico
November 8, 2020

44. b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay
November 8, 2020

45. c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru
November 8, 2020

46. d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras
November 8, 2020

47. e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala
November 8, 2020

48. f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador
November 8, 2020

49. g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador
November 8, 2020

50. h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica
November 8, 2020

51. i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia
November 8, 2020

52. j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile
November 8, 2020

53. k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil
November 8, 2020

54. a. FAO - Food and Agriculture Organization of the United Nations
November 9, 2020

55. b. IAEA - International Atomic Energy Agency
November 9, 2020

56. c. IOM - International Organization on Migration
November 9, 2020

57. d. UN System
November 9, 2020

58. e. UNEP - United Nations Environment Programme
November 9, 2020

59. f. UNESCO - United Nations Educations, Scientific and Cultural Organization
November 9, 2020

60. g. UNFCCC - United Nations Framework Conventions on Climate Change
November 9, 2020

61. h. UNFPA - United Nations Population Fund
November 9, 2020

62. i. UN-Habitat - United Nations Human Settlement Programme
November 9, 2020

63. j. UNHCR - United Nations High Commissioner for Refugees
November 9, 2020

64. k. UNICEF - United Nations Children's Fund
November 9, 2020

65. l. United Nations Secretariat
November 9, 2020

66. m. WIPO - World Intellectual Property Organization
November 9, 2020

67. European Commission
November 10, 2020

68. New Zealand Treasury (New Zealand)
November 10, 2020

69. Malaysia Institute of Accountants (MIA) (Malaysia)
November 11, 2020

70. Kalar Consulting Ltd.
November 12, 2020

71. Auckland Council (New Zealand)
November 17, 2020

72. U.S. Government Accountability Office (GAO) (United States)
January 19, 2021

73. Queensland Audit Office (QAO) (Australia)
January 19, 2021

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