Skip to main content

Public Sector Combinations

Consultation Paper
Jun 25, 2012 | Exposure Drafts and Consultation Papers
Comments due by:

IPSASB Publishes Public Sector Combinations Consultation Paper for Comment. The objective of this Consultation Paper (CP) is to initiate discussion on the possible accounting treatment for public sector combinations (PSCs) in the general purpose financial statements (GPFSs) of an entity that uses accrual-based IPSASs. It considers matters such as the timing of recognition, and the initial measurement basis or approach that could be adopted for the wide range of combinations that may occur in the public sector.

Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (United States of America)
  2. Cour des comptes (50.84 KB)
  3. Charity Commission (348.96 KB)
     (United Kingdom)
  4. CNOCP (238.43 KB)
  5.  (Australia)
  6.  (United Arab Emirates)
  7.  (Japan)
  8. HoTARAC (3.12 MB)
  9. Ernst & Young GmbH (138.88 KB)
  10.  (France)
  11.  (Kenya)
  12.  (Belgium)
  13. CIPFA (150.58 KB)
     (United Kingdom)
  14.  (Zambia)
  15.  (South Africa)
  16.  (Nigeria)
  17.  (Canada)
  18.  (Australia)
  19.  (Australia)
  20. PSAB Staff (172.69 KB)
  21. IDW (70.79 KB)
  22. ICAS (102.68 KB)
     (United Kingdom)
  23.  (New Zealand)
  24.  (Brazil)
  25.  (Switzerland)
  26.  (United Kingdom)