Exposure Draft 72, Transfer Expenses

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

Comments due by: Nov 01, 2020

The aim of Exposure Draft (ED) 72 is to develop a standard that provides recognition and measurement requirements applicable to providers of transfer expenses. 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. New Zealand Film Commission  (New Zealand)
September 13, 2020

2. NZ On Air - Broadcasting Commission  (New Zealand)
September 14, 2020

3. Tiago Melo  (Portugal)
September 15, 2020

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

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

6. CNoCP  (France)
October 21, 2020

7. Accountancy Europe
October 23, 2020

8. Office of the Auditor General of Alberta  (Canada)
October 24, 2020

9. Treasury Board of Canada Secretariat  (Canada)
October 25, 2020

10. New Zealand Accounting Standards Board  (New Zealand)
October 26, 2020

11. Public Sector Accounting Standards Board  (Kenya)
October 27, 2020

12. Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
October 27, 2020

13. Public Sector Accounting Board Staff  (Canada)
October 28, 2020

14. Accrual Accounting Center
October 29, 2020

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

16. European Commission
October 29, 2020

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

18. ACCA
October 30, 2020

19. NSW Treasury  (Australia)
October 30, 2020

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

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

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

23. African Union Commission (AUC)
October 30, 2020

24. CIPFA  (United Kingdom)
October 30, 2020

25. KPMG LLP  (Canada)
October 30, 2020

26. Pan African Federation of Accountants (PAFA)
October 30, 2020

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

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

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

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

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

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

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

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

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

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

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

38. PwC
October 31, 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 2, 2020

46. Australia Accounting Standards Board (AASB)  (Australia)
November 3, 2020

47. Office of the Comptrolle General, British Columbia  (Canada)
November 3, 2020

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

49. a. FAO - Food and Agriculture Organization of the United Nations
November 6, 2020

50. b. IOM - International Organization on Migration
November 6, 2020

51. c. UN - United Nations Secretariat
November 6, 2020

52. d. UN System
November 6, 2020

53. e. UNICEF - United Nations Children's Fund
November 6, 2020

54. f. WIPO - World Intellectual Property Organization
November 6, 2020

55. Financial Reporting Council of Nigeria  (Nigeria)
November 7, 2020

56. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
November 7, 2020

57. ITER Organization
November 8, 2020

58. Office of the Auditor - General, New Zealand  (New Zealand)
November 8, 2020

59. Foro de Contadurias Gubernamentales de America Latina (FOCAL)  (Mexico)
November 9, 2020

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

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

62. Kalar Consulting Ltd.
November 12, 2020

63. Auckland Council  (New Zealand)
November 17, 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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