Exposure Draft (ED) 95, Improvements to IPSAS Accounting Standards – Volume 10
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
ED 95, Improvements to IPSAS Accounting Standards – Volume 10 proposes minor improvements to accrual basis IPSAS Standards regarding financial instruments, foreign exchange, and consolidated financial statements, as well as editorial clarifications.
Please submit comments in English by June 30, 2026.
Copyright © 2026 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Bryton Malandule (7.23 KB)(Zimbabwe)
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (107.54 KB)(Switzerland)
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The Institute of Chartered Accountants of Nepal (729.75 KB)(Nepal)
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Malaysian Institute of Accounting (MIA) (229.52 KB)(Malaysia)
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The Japanese Institute of Certified Public Accountants (286.29 KB)(Japan)
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North Atlantic Treaty Organization (NATO) (108.12 KB)(- International)
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Ministry of Finance (196.57 KB)(Saudi Arabia)
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Office of the Auditor General of Canada (166.06 KB)(Canada)
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CPA Australia (122.18 KB)(Australia)
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Accounting Standards Board (1.12 MB)(South Africa)
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Public Sector Accounting Standards Board (PSASB) (338.64 KB)(Kenya)
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Conselho Federal de Contabilidade (233.81 KB)(Brazil)
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Kalar Consulting Ltd (1013.01 KB)(United Kingdom)
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Public Sector Accounting Board (267.02 KB)(Canada)