Exposure Draft 72, Transfer Expenses

IPSASB

Feb 21, 2020 | Exposure Drafts and Consultation Papers

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Comments due by: Nov 1, 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.

Submitted Comment Letters

New Zealand Film Commission (84.97 KB)
(New Zealand)

Sep 13, 2020
NZ On Air - Broadcasting Commission (108.49 KB)
(New Zealand)

Sep 14, 2020
Comissão de Normalização Contabilística (204.69 KB)
(Portugal)

Sep 15, 2020
Tiago Melo (587.11 KB)
(Portugal)

Sep 15, 2020
Swiss Public Sector Financial Reporting Advisory Committee (304.9 KB)
(Switzerland)

Oct 12, 2020
CNoCP (132.43 KB)
(France)

Oct 21, 2020
Accountancy Europe (172.44 KB)
()

Oct 23, 2020
Office of the Auditor General of Alberta (350.14 KB)
(Canada)

Oct 24, 2020
Treasury Board of Canada Secretariat (197.17 KB)
(Canada)

Oct 25, 2020
New Zealand Accounting Standards Board (643.52 KB)
(New Zealand)

Oct 26, 2020
Public Sector Accounting Standards Board (2.51 MB)
(Kenya)

Oct 27, 2020
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (173.94 KB)
()

Oct 27, 2020
Public Sector Accounting Board Staff (167.56 KB)
(Canada)

Oct 28, 2020
Accrual Accounting Center (398.81 KB)
()

Oct 29, 2020
European Commission (683.16 KB)
()

Oct 29, 2020
Institute of Chartered Accountants Ghana (1.43 MB)
(Ghana)

Oct 29, 2020
CPA Australia and Chartered Accountants Australia and New Zealand (146.19 KB)
()

Oct 29, 2020
NSW Treasury (315.28 KB)
(Australia)

Oct 30, 2020
The Japanese Institute of Certified Public Accountants (180.32 KB)
(Japan)

Oct 30, 2020
South African Accounting Standards Board (298.56 KB)
(South Africa)

Oct 30, 2020
Korea Institute of Public Finance (GAFSC) (359.87 KB)
(Korea)

Oct 30, 2020
African Union Commission (AUC) (498.96 KB)
()

Oct 30, 2020
CIPFA (258.78 KB)
(United Kingdom)

Oct 30, 2020
Pan African Federation of Accountants (PAFA) (226.66 KB)
()

Oct 30, 2020
ACCA (234.96 KB)
()

Oct 30, 2020
KPMG LLP (88.57 KB)
(Canada)

Oct 30, 2020
PwC (161.64 KB)
()

Oct 31, 2020
a. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil (635.27 KB)
()

Oct 31, 2020
b. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile (635.31 KB)
()

Oct 31, 2020
c. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia (635.28 KB)
()

Oct 31, 2020
d. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Costa Rica (635.32 KB)
()

Oct 31, 2020
e. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Ecuador (635.28 KB)
()

Oct 31, 2020
f. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - El Salvador (635.29 KB)
()

Oct 31, 2020
g. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Guatemala (635.32 KB)
()

Oct 31, 2020
h. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Honduras (635.29 KB)
()

Oct 31, 2020
i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Mexico (635.32 KB)
()

Oct 31, 2020
j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Paraguay (635.31 KB)
()

Oct 31, 2020
k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Peru (635.31 KB)
()

Oct 31, 2020
ICAEW (245.99 KB)
()

Nov 1, 2020
Institute of Chartered Accountants of Nigeria (421.28 KB)
(Nigeria)

Nov 1, 2020
Botswana Institute of Chartered Accountants (195.57 KB)
(Botswana)

Nov 1, 2020
CONSELHO FEDERAL DE CONTABILIDADE (865.67 KB)
(Brazil)

Nov 1, 2020
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (458.65 KB)
(Tanzania, United Republic of)

Nov 2, 2020
Office of the Auditor General of Canada (856.08 KB)
(Canada)

Nov 2, 2020
EY (181.39 KB)
()

Nov 2, 2020
Governmental Accounting Standards Board (804.04 KB)
(United States of America)

Nov 3, 2020
Australia Accounting Standards Board (AASB) (422.12 KB)
(Australia)

Nov 3, 2020
Office of the Comptrolle General, British Columbia (288.72 KB)
(Canada)

Nov 3, 2020
a. FAO - Food and Agriculture Organization of the United Nations (516.94 KB)
()

Nov 6, 2020
b. IOM - International Organization on Migration (516.94 KB)
()

Nov 6, 2020

Exposure Draft 72, Transfer Expenses

Submitted Comment Letters

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