Exposure Draft 71, Revenue without Performance Obligations
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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.
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Submitted Comment Letters
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Comissão de Normalização Contabilística (128.1 KB)(Portugal)
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Tiago Melo (351.31 KB)(Portugal)
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Auckland Council (409.08 KB)(New Zealand)
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Vincenzo Cordaro (1.97 MB)(Italy)
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Swiss Public Sector Financial Reporting Advisory Committee (218.7 KB)(Switzerland)
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CNoCP (125.75 KB)(France)
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Accountancy Europe (172.44 KB)()
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Treasury Board of Canada Secretariat (207.62 KB)(Canada)
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Office of the Auditor General of Alberta (560.01 KB)()
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Public Sector Accounting Standards Board (2.31 MB)(Kenya)
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Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (168.22 KB)()
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Accrual Accounting Center (415.76 KB)()
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Institute of Chartered Accountants Ghana (1.33 MB)(Ghana)
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Pan African Federation of Accountants (PAFA) (224.53 KB)()
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CPA Australia and Chartered Accountants Australia and New Zealand (147.65 KB)()
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Australia Accounting Standards Board (AASB) (422.12 KB)(Australia)
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NSW Treasury (315.28 KB)(Australia)
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The Japanese Institute of Certified Public Accountants (248.85 KB)(Japan)
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Accounting Standard Board (South Africa) (374.9 KB)(South Africa)
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Korea Institute of Public Finance (GAFSC) (392.19 KB)(Korea)
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CIPFA (258.78 KB)(United Kingdom)
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PSAB Staff (218.34 KB)(Canada)
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ACCA (234.96 KB)()
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KPMG LLP (88.57 KB)(Canada)
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PwC (157.48 KB)()
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UNDP (908.83 KB)()
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a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil (735.79 KB)()
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b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile (735.82 KB)()
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c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia (735.78 KB)()
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d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (735.8 KB)()
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e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (735.78 KB)()
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f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador (735.77 KB)()
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g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala (735.8 KB)()
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h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras (735.8 KB)()
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i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico (735.81 KB)()
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j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay (735.79 KB)()
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k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (735.79 KB)()
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Donald Love (75.47 KB)(United States of America)
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ICAEW (221.16 KB)()
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Institute of Chartered Accountants of Nigeria (311.2 KB)(Nigeria)
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Botswana Institute of Chartered Accountants (195.41 KB)(Botswana)
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CONSELHO FEDERAL DE CONTABILIDADE (330.51 KB)(Brazil)
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Office of the Auditor General of Canada (866.34 KB)(Canada)
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EY (171.97 KB)()
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NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (464.24 KB)(Tanzania, United Republic of)
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Office of the Comptrolle General, British Columbia (275 KB)(Canada)
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Governmental Accounting Standards Board (804.04 KB)(United States of America)
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European Commission (472.15 KB)()
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Financial Reporting Council of Nigeria (301.1 KB)(Nigeria)
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New Zealand Accounting Standards Board (643.52 KB)(New Zealand)