Exposure Draft (ED) 78, Property, Plant, and Equipment

IPSASB
Apr 22, 2021 | Exposure Drafts and Consultation Papers
English

Comments due by: Oct 25, 2021

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 78, Property, Plant, and Equipment.

ED 78 updates IPSAS 17, Property, Plant, and Equipment by adding general measurement guidance and measurement options when accounting for assets within its scope, identifying the characteristics of heritage and infrastructure assets, and proposing new guidance on how these important types of public sector assets should be recognized and measured.

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.

 

Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Accrual Accounting Center, Saudi Arabia  (Saudi Arabia)
September 30, 2021

2. Swiss Public Sector Financial Advisory Committee  (Switzerland)
October 11, 2021

3. CNoCP  (France)
October 18, 2021

4. NZ Treasury  (New Zealand)
October 21, 2021

5. Valuology
October 21, 2021

6. External Reporting Board
October 22, 2021

7. CPA Australia and Chartered Accountants ANZ
October 23, 2021

8. Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
October 23, 2021

9. Kalar Consulting
October 24, 2021

10. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
October 24, 2021

11. The Japanese Institute of Certified Public Accountants  (Japan)
October 25, 2021

12. HOTARAC  (Australia)
October 25, 2021

13. PwC
October 25, 2021

14. Public Sector Accounting Standards Board  (Kenya)
October 26, 2021

15. Italian Ministry of Economy and Finance - State General Accounting Department
October 27, 2021

16. South African Accounting Standards Board  (South Africa)
October 28, 2021

17. Public Accountants and Auditors Board (Zimbabwe)  (Zimbabwe)
October 29, 2021

18. CPA Uganda
October 30, 2021

19. FOCAL - Colombia
October 30, 2021

20. FOCAL - Ecuador
October 30, 2021

21. FOCAL - El Salvador
October 30, 2021

22. FOCAL - Guatemala
October 30, 2021

23. FOCAL - Panama
October 30, 2021

24. FOCAL - Peru
October 30, 2021

25. FOCAL - Dominican Republic
October 31, 2021

26. FOCAL - Uruguay
October 31, 2021

27. FOCAL - Mexico
November 1, 2021

28. FOCAL - Chile
November 2, 2021

29. FOCAL - Costa Rica
November 2, 2021

30. Anthony Neequaye
November 3, 2021

31. Auditor General of Canada  (Canada)
November 4, 2021

32. CIPFA
November 4, 2021

33. Chartered Accountancy Academy and Training and Advisory Services  (Zimbabwe)
November 5, 2021

34. The Institute of Chartered Accountants of Nigeria  (Nigeria)
November 5, 2021

35. Conselho Federal de Contabilidade  (Brazil)
November 6, 2021

36. Financial Reporting Council of Nigeria
November 6, 2021

37. Garry Carnegie, Paolo Ferri, Lee Parker, Shannon Sidaway and Eva Tsahuridu
November 6, 2021

38. Pontificia Universidad Javeriana  (Colombia)
November 7, 2021

39. Malaysian Institute of Accountants (MIA)  (Malaysia)
November 8, 2021

40. Ernst & Young GmbH
November 9, 2021

41. Institute of Chartered Accountants of India  (India)
November 9, 2021

42. Public Sector Accounting Board of Canada  (Canada)
November 9, 2021

43. Welch LLP
November 12, 2021

 

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