Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations

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) 79, Non-Current Assets Held for Sale and Discontinued Operations.

ED 79 is aligned with IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations and proposes new guidance on how to account for non-current assets that are classified as held for sale, when they meet specific criteria.

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. Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) _Australia  (Australia)
October 7, 2021

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

4. CNoCP  (France)
October 18, 2021

5. NZ Treasury  (New Zealand)
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. PSASB  (Kenya)
October 26, 2021

13. South African Accounting Standards Board  (South Africa)
October 26, 2021

14. Public Accountants and Auditors Board (Zimbabwe)  (Zimbabwe)
October 27, 2021

15. FOCAL - Colombia
October 28, 2021

16. FOCAL - Ecuador
October 28, 2021

17. FOCAL - El Salvador
October 28, 2021

18. FOCAL - Guatemala
October 28, 2021

19. FOCAL - Panama
October 28, 2021

20. FOCAL - Peru
October 28, 2021

21. FOCAL - Dominican Republic
October 29, 2021

22. FOCAL - Uruguay
October 29, 2021

23. FOCAL - Mexico
October 30, 2021

24. FOCAL - Chile
October 31, 2021

25. CIPFA
November 1, 2021

26. Ernst & Young
November 1, 2021

27. Chartered Accountancy Academy and Training and Advisory Services  (Zimbabwe)
November 2, 2021

28. The Institute of Chartered Accountants of Nigeria  (Nigeria)
November 2, 2021

29. Conselho Federal de Contabilidade  (Brazil)
November 3, 2021

30. Financial Reporting Council of Nigeria
November 3, 2021

31. Pontificia Universidad Javeriana  (Colombia)
November 3, 2021

32. Malaysian Institute of Accountants (MIA)  (Malaysia)
November 4, 2021

33. Institute of Chartered Accountants of India  (India)
November 5, 2021

34. Public Sector Accounting Board of Canada  (Canada)
November 5, 2021

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree