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Exposure Draft (ED) 77, Measurement

IPSASB
| Exposure Drafts and Consultation Papers
English
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ED 77, Measurement proposes new guidance in a single standard which addresses how commonly used measurement bases are applied in practice. The ED brings in generic guidance on fair value for the first time, and it proposes a public sector specific current value measurement basis to respond to stakeholder views that a new measurement basis is required as an alternative to fair value for assets held for their operational capacity.

This ED is part of a suite of four EDs that address how to measure assets and liabilities in the public sector, and should be read in conjunction with:

Supporting Resources have been developed to support constituents respond to this suite of EDs.

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Submitted Comment Letters

  1.  (France)
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  3.  (Saudi Arabia)
  4.  (New Zealand)
  5.  (Switzerland)
  6. Accountancy Europe (150.55 KB)
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  7. CNoCP (254.01 KB)
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  8. Valuology (357.35 KB)
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  9. NZ Treasury (12.62 MB)
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  13.  (Germany)
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  16.  (Malaysia)
  17.  (Japan)
  18.  (South Africa)
  19.  (Kenya)
  20.  (Zimbabwe)
  21.  (Malaysia)
  22. CPA Uganda (381.8 KB)
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  23. FOCAL - Colombia (1.67 MB)
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  24. FOCAL - Ecuador (1.67 MB)
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  27. FOCAL - Peru (1.67 MB)
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  28. FOCAL - Panama (1.67 MB)
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  30. FOCAL - Uruguay (1.67 MB)
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  31. FOCAL - Mexico (1.67 MB)
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  32.  (Canada)
  33. CIPFA (242.38 KB)
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  34.  (Zimbabwe)
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  36.  (Nigeria)
  37.  (Brazil)
  38.  (Colombia)
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  41. Ernst & Young GmbH (165.01 KB)
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  42.  (India)
  43.  (Canada)
  44. Welch LLP (304.3 KB)
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  45. KPMG (161.99 KB)
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