Recognition and Measurement of Social Benefits

Jul 29, 2015 | Exposure Drafts and Consultation Papers
90 Pages

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.


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

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

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


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