Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
The objective of this Exposure Draft is to propose requirements for the classification of financial instruments, from the issuer's perspective, into financial assets, financial liabilities and net assets/equity, and for presenting financial instruments as liabilities or net assets/equity and for offsetting financial assets and financial liabilities.
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Submitted Comment Letters
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002 - Swiss Public Sector Financial Reporting Advisory Committee (71.46 KB)(Switzerland)
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008 - The Institute of Chartered Accountants of Scotland (137.4 KB)(United Kingdom)
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016 - The Japanese Institute of Certified Public Accountants (49.68 KB)(Japan)
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017 - New South Wales Treasury (2.07 MB)(Australia)
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004 - Joseph Maresca (11.77 KB)(United States of America)
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018 - Association of Chartered Accountants (53.06 KB)(United Kingdom)
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026 - Royal NIVRA (161.01 KB)(Netherlands)
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007 - New Zealand Institute of Chartered Accountants (51.88 KB)(New Zealand)
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020 - Treasury Board of Canada Secretariat (138.84 KB)(Canada)
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021 - Office of the Comptroller of Ontario (89.71 KB)(Canada)
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001 - Comite des Normes de Comptabilite Publique (458.15 KB)(France)
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013 - Accounting Standards Board (53.86 KB)(South Africa)
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024 - United Nations (275.53 KB)()
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029 - New Zealand Treasury (360.87 KB)(New Zealand)
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005 - FEE (50.08 KB)()
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027 - Comptroller General of British Columbia (1.21 MB)(Canada)
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009 - Dutch Local Government Accounting Standards Board (17.54 KB)(Netherlands)
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011 - Cour des comptes (228.11 KB)(France)
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022 - CIPFA (299.38 KB)(United Kingdom)
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014 - European Commission (857.63 KB)()
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003 - OPEC Fund for International Development (211.28 KB)()
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015 - HoTARAC (828.65 KB)(Australia)
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025 - Australian Accounting Standards Board (473.43 KB)(Australia)
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031 - Australasian Council of Auditors-General (509.05 KB)()
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006 - Public Sector Accounting Board (291.96 KB)(Canada)
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019 - Audit Commission (39.32 KB)(United Kingdom)
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010 - Joseph Maresca (13.03 KB)(United States of America)
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012 - Accounting Standards Board (96.87 KB)(United Kingdom)
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023 - Comptroller of Finance of Quebec (170.95 KB)(Canada)
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030 - Joint Accounting Bodies (408.69 KB)(Australia)
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016 - The Japanese Institute of Certified Public Accountants (339.81 KB)(Japan)
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017 - New South Wales Treasury (599.54 KB)(Australia)