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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.

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00073 (PDF | 391.29 KB)

Submitted Comment Letters

  1.  (South Africa)
  2. Grant Thornton (113.32 KB)
     (United States of America)
  3.  (Cyprus)
  4.  (Luxembourg)
  5.  (Japan)
  6.  (Bangladesh)
  7.  (United Kingdom)
  8.  (Chile)
  9.  (United Kingdom)
  10.  (Australia)
  11.  (South Africa)
  12.  (Japan)
  13.  (Tanzania, United Republic of)
  14. Auditor General (21.09 KB)
     (Nepal)
  15.  (South Africa)
  16.  (Argentina)
  17.  (Belgium)
  18.  (Belgium)
  19. The World Bank (33.97 KB)
     (United States of America)
  20.  (El Salvador)
  21.  (Norway)
  22.  (United States of America)
  23.  (Kenya)
  24. Erik Peters (12.86 KB)
     (Canada)
  25. FAR (16.17 KB)
     (Sweden)
  26.  (Bangladesh)
  27.  (Sudan)
  28.  (South Africa)
  29.  (Sweden)
  30.  (Uganda)
  31.  (Azerbaijan)
  32.  (Chile)
  33. Masami Sugimoto (51.23 KB)
     (Japan)