Exposure Draft (ED) 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22)
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The objectives of IPSAS ED 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22) are to propose additional non-authoritative guidance to IPSAS 22, Disclosure of Financial Information About the General Government Sector to facilitate both the preparation of this disclosure, where a reporting entity elects to do this, and for the use of IPSAS Standards-based accounting data for GFSM 2014 reporting purposes.
IPSAS ED 94 is open for public comment through June 22, 2026. Comments are requested in English.
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Submitted Comment Letters
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George Mahembe (185.87 KB)(Zimbabwe)
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (150.28 KB)(Switzerland)
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Infrastructure & Private Assets Research Institute (301.28 KB)(United Kingdom)
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European Accounting Association Public Sector Accounting Committee (122.51 KB)(- International)
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Ministry of Finance (198.19 KB)(Saudi Arabia)
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Korea Institute of Public Finance (185.33 KB)(Korea)
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The Institute of Chartered Accountants of Nepal (729.75 KB)(Nepal)
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Conselho Federal de Contabilidade (444.38 KB)(Brazil)
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Accounting Standards Board (250.29 KB)(South Africa)
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Kalar Consulting Ltd (637.25 KB)(United Kingdom)
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Conseil de Normalisation des Comptes Publics (CNoCP) (49.68 KB)(France)
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Equipo compilador de Estadísticas de Finanzas Públicas (82.17 KB)(Colombia)
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Malaysian Institute of Accountants (MIA) (236.08 KB)(Malaysia)
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Public Sector Accounting Standards Board (PSASB) (335.06 KB)(Kenya)
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Accountancy Europe (579.22 KB)(- International)
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Institute of Certified Public Accountants of Kenya (ICPAK) (226.72 KB)(Kenya)