Exposure Draft (ED) 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22)

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.