Financial Reporting Under the Cash Basis of Accounting - Disclosure Requirements for Recipients of External Assistance
Proposed International Public Sector Accounting Standard
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Exposure Draft proposes requirements for the disclosure of information about external assistance, including the terms and conditions that apply to external assistance received during the reporting period.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
00073 (PDF | 391.29 KB)
Submitted Comment Letters
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National Board of Accountants & Auditors (NBAA) (11.76 KB)(Tanzania, United Republic of)
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Auditor General (21.09 KB)(Nepal)
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Institute for Public Finance and Accountancy (IPFA) (114.29 KB)(South Africa)
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Cont. Néstor A. Colombus (18.83 KB)(Argentina)
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Fédération Des Experts Comptables Européens (FEE) (35.14 KB)(Belgium)
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Belgium Court of Auditors (15.04 KB)(Belgium)
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The World Bank (33.97 KB)(United States of America)
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Ministry of Finance, Secretary of State (161.35 KB)(El Salvador)
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Den norske Revisorforening (DnR) (3.94 MB)(Norway)
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IFAC's Developing Nations Permanent Task Force (67.76 KB)(United States of America)
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Ministry of Finance (16.13 KB)(Kenya)
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Erik Peters (12.86 KB)(Canada)
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FAR (16.17 KB)(Sweden)
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Ministry of Finance (82.08 KB)(Bangladesh)
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Mohamed Osman Medani & Co. (84.28 KB)(Sudan)
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Accounting Standards Board (49.19 KB)(South Africa)
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Swedish International Development Co-operation Agency (24.95 KB)(Sweden)
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Accountant's General Office (25.08 KB)(Uganda)
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Ministry of Finance (51.77 KB)(Azerbaijan)
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Nelson Camsen V. & José Allende P. (10.9 KB)(Chile)
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The South African Institute of Chartered Accountants (SAICA) (39.25 KB)(South Africa)
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Grant Thornton (113.32 KB)(United States of America)
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Treasury of the Republic of Cyprus (22.89 KB)(Cyprus)
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Juan Manuel Fabra Vallés (178.74 KB)(Luxembourg)
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Japanese Institute of Certified Public Accountants (JICPA) (73.62 KB)(Japan)
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Comptroller and Audit General (52.96 KB)(Bangladesh)
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National Audit Office (167.16 KB)(United Kingdom)
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Comments from Chile (17.03 KB)(Chile)
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The Association of Chartered Certified Accountants (ACCA) (67.15 KB)(United Kingdom)
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Australian Accounting Standards Board (294.14 KB)(Australia)
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East and Southern African Association of Accountants General (ESAAG) (15.53 KB)(South Africa)
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Teruo Kawakami, Asahi Ltd. (42.61 KB)(Japan)
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Masami Sugimoto (51.23 KB)(Japan)