Exposure Draft (ED) 96, Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40)

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ED 96 proposes amendments to the definition of an operation and to the recognition of certain liabilities in IPSAS 40, Public Sector Combinations, which provides guidance on the acquisition or amalgamation of public sector operations.  

Please submit comments in English by June 30, 2026.

IPSASB-ED-96-Liabilities.pdf
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