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:
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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
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 71, Revenue without Performance Obligations
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
