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:
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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
Related Resources
- Table of Concordance Comparing Paragraphs IFRS 15, Revenue from Contracts with Customers, with ED 70, Revenue with Performance Obligations
- Exposure Draft 70, Revenue with Performance Obligations
- Exposure Draft 72, Transfer Expenses
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements
