Recognition and Measurement of Social Benefits
IPSASB
Jul 29, 2015 | Exposure Drafts and Consultation Papers
90 Pages
English
Comments due by: Jan 31, 2016
The International Public Sector Accounting Standards Board (IPSASB) has released for comment a Consultation Paper, Recognition and Measurement of Social Benefits.
The delivery of social benefits to the public is the primary objective of most governments and social benefits often account for a large proportion of a government’s budget. There is an opportunity for the IPSASB to improve its suite of standards by developing an International Public Sector Accounting Standard™ (IPSAS™) on social benefits. The IPSASB asks constituents for their views on the different approaches identified.
The At-a-Glance summary document provides an overview of the Consultation Paper.
Recognition and Measurement of Social Benefits
At a Glance: Recognition and Measurement of Social Benefits
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. DGFiP (France)
January 6, 2016
2. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
January 11, 2016
3. CNoCP (France)
January 12, 2016
4. Treasury Board of Canada Secretariat (Canada)
January 21, 2016
5. CRC (France)
January 22, 2016
6. ICGFM
January 25, 2016
7. OECD (Organisation for Economic Co-operation and Development)
January 28, 2016
8. International Actuarial Association (IAA) (Canada)
January 29, 2016
9. Accounting Standards Board (South Africa) (South Africa)
January 29, 2016
10. Public Sector Accounting Board - staff (Canada)
January 29, 2016
11. PwC
January 29, 2016
12. The Japanese Institute of Certified Public Accountants (Japan)
January 29, 2016
13. The Swedish National Financial Management Authority (Sweden)
January 29, 2016
14. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
January 29, 2016
15. IBR-IRE (Belgium)
January 29, 2016
16. South African Institute of South Africa (SAICA) (South Africa)
January 29, 2016
17. Bundesamt für Sozialversicherungen (BSV) / Federal Social Insurance Office (FSIO) (Switzerland)
January 29, 2016
18. THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (Ghana)
January 29, 2016
19. Cour des comptes (France)
January 29, 2016
20. ICAS (United Kingdom)
January 29, 2016
21. CIPFA (United Kingdom)
January 29, 2016
22. Institute of Chartered Accountants of Nigeria
January 30, 2016
23. KPMG Services (Pty) Ltd (South Africa)
January 31, 2016
24. International Labour Organisation
January 31, 2016
25. Ministry of Finance (Israel)
January 31, 2016
26. The New Zealand Treasury
February 1, 2016
27. Swedish National Audit Office (Sweden)
February 3, 2016
28. FEE (Belgium)
February 4, 2016
29. New Zealand Accounting Standards Board (New Zealand)
February 10, 2016
30. The Institute of Chartered Accountants of India (India)
February 11, 2016
31. U.S. Government Accountability Office
February 12, 2016
32. Australian Heads of Treasuries Accounting and Reporting Advisory Committee (Australia)
February 12, 2016
33. ICAEW - Institute of Chartered Accountants' in England and Wales (United Kingdom)
February 12, 2016
34. Denise Silva Ferreira Juvenal (Brazil)
February 14, 2016
35. Agency for the Modernisation of Public Administration (Denmark)
February 16, 2016
36. Ernst & Young
March 2, 2016
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021
