Exposure Draft 71, Revenue without Performance Obligations

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

Comments due by: Nov 01, 2020

The aim of Exposure Draft (ED) 71 is to develop a standard that provides recognition and measurement requirements for revenue transactions that do not have performance obligations. This ED is intended to update IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers). 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.
 

Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Tiago Melo  (Portugal)
September 15, 2020

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

3. Auckland Council  (New Zealand)
September 29, 2020

4. Vincenzo Cordaro  (Italy)
October 6, 2020

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

6. CNoCP  (France)
October 21, 2020

7. Accountancy Europe
October 22, 2020

8. Office of the Auditor General of Alberta
October 27, 2020

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

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

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

12. Australia Accounting Standards Board (AASB)  (Australia)
October 29, 2020

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

14. Accrual Accounting Center
October 29, 2020

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

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

17. ACCA
October 30, 2020

18. NSW Treasury  (Australia)
October 30, 2020

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

20. KPMG LLP  (Canada)
October 30, 2020

21. Accounting Standard Board (South Africa)  (South Africa)
October 30, 2020

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

23. CIPFA  (United Kingdom)
October 30, 2020

24. PSAB Staff  (Canada)
October 30, 2020

25. a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil
October 31, 2020

26. b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile
October 31, 2020

27. c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia
October 31, 2020

28. d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica
October 31, 2020

29. e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador
October 31, 2020

30. f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador
October 31, 2020

31. g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala
October 31, 2020

32. h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras
October 31, 2020

33. i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico
October 31, 2020

34. j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay
October 31, 2020

35. k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru
October 31, 2020

36. PwC
October 31, 2020

37. UNDP
October 31, 2020

38. Donald Love  (United States)
November 1, 2020

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

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

41. ICAEW
November 1, 2020

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

43. EY
November 2, 2020

44. Office of the Auditor General of Canada  (Canada)
November 2, 2020

45. NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA  (Tanzania, United Republic of)
November 3, 2020

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

47. Governmental Accounting Standards Board  (United States)
November 5, 2020

48. European Commission
November 6, 2020

49. Financial Reporting Council of Nigeria  (Nigeria)
November 6, 2020

50. New Zealand Accounting Standards Board  (New Zealand)
November 7, 2020

51. a. IAEA - International Atomic Energy Agency
November 8, 2020

52. b. IOM - International Organization on Migration
November 8, 2020

53. c. UN - United Nations Secretariat
November 8, 2020

54. d. UN System
November 8, 2020

55. e. UNICEF - United Nations Children's Fund
November 8, 2020

56. f. WIPO - World Intellectual Property Organization
November 8, 2020

57. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
November 9, 2020

58. ITER Organization
November 10, 2020

59. Office of the Auditor - General, New Zealand  (New Zealand)
November 11, 2020

60. Secretaria de hacienda y credito publico, especificamente la unidad de contabilidad gubernamental – Mexico  (Mexico)
November 12, 2020

61. New Zealand Treasury  (New Zealand)
November 13, 2020

62. Malaysia Institute of Accountants (MIA)  (Malaysia)
November 14, 2020

63. Kalar Consulting Ltd.
November 15, 2020

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

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

 

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