Financial Instruments: Recognition and Measurement

Proposed International Public Sector Accounting Standard

Apr 22, 2009 | Exposure Drafts and Consultation Papers

Comments due by: Jul 30, 2009

The objective of this Exposure Draft is to propose requirements for the recognition and measurement of financial assets, financial liabilities and some contracts to buy or sell non-financial items.


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(PDF | 1.1 MB)

(PDF | 1.3 MB)

Submitted Comment Letters

1. 003 - OPEC Fund for International Development  (Austria)
June 30, 2009

2. 002 - Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
July 7, 2009

3. 008 - The Institute of Chartered Accountants of Scotland  (United Kingdom)
July 22, 2009

4. 016 - The Japanese Institute of Certified Public Accountants  (Japan)
July 30, 2009

5. 017 - New South Wales Treasury  (Australia)
July 31, 2009


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