Public Sector Specific Financial Instruments

Consultation Paper

Jul 27, 2016 | Exposure Drafts and Consultation Papers

Comments due by: Dec 31, 2016

The International Public Sector Accounting Standards Board has released for comment a Consultation Paper (CP), Public Sector Financial Instruments.

This paper is an important step in determining the appropriate reporting for public sector specific financial instruments. The CP considers the issues related to these instruments and possible approaches to accounting for them. The objective of the CP is to initiate a debate about matters such as:

  • The types of instruments considered to be in scope of the CP; and
  • Approaches to recognition and measurement.

The At-a-Glance summary document provides an overview of the Consultation Paper.


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Olusola Adekanola & Co  (Nigeria)
December 13, 2016

2. Organisation for Economic Co-operation and Development (OECD)
December 14, 2016

December 14, 2016

4. Accounting Standards Board (South Africa)
December 15, 2016

5. Interamerican Accounting Association - AIC
December 15, 2016

6. Plateau State Local Government Audit  (Nigeria)
December 15, 2016

7. CIPFA  (United Kingdom)
December 16, 2016

8. Canadian Public Sector Accounting Board  (Canada)
December 19, 2016

December 19, 2016

10. Office of the Auditor General for Local Government,Katsina State.  (Nigeria)
December 20, 2016

11. International Consortium on Government Financial Management (ICGFM)
December 20, 2016

December 21, 2016

13. International Monetary Fund
December 22, 2016

14. Accountancy Europe
December 22, 2016

15. ICAEW  (United Kingdom)
December 23, 2016

16. The Japanese Institute of Certified Public Accountants  (Japan)
December 28, 2016

17. Bank Indonesia Financial Accounting Policies Committee (KAKBI Committee)  (Indonesia)
December 28, 2016

18. Treasury Board of Canada Secretariat  (Canada)
December 29, 2016

19. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
December 29, 2016

20. Banco Central do Brasil, Secretaria do Tesouro Nacional and Conselho Federal de Contabilidade  (Brazil)
December 30, 2016

21. Institute of Chartered Accountants of Nigeria
December 30, 2016

22. KICPA  (Korea, Republic of)
December 30, 2016

23. Central Bank Consulting
January 1, 2017

24. Altaf Noor Ali Chartered Accountants  (Pakistan)
January 5, 2017

25. Association of National Accountants of Nigeria  (Nigeria)
January 17, 2017

26. Malaysian Institute of Accountants  (Malaysia)
January 17, 2017

27. CNoCP  (France)
January 25, 2017

28. World Bank Group
January 31, 2017

29. Direction générale des finances publiques (DGFiP)  (France)
January 31, 2017

30. Denise Silva Ferreira Juvenal  (Brazil)
February 25, 2017

31. The Treasury  (New Zealand)
April 3, 2017


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