Social Benefits: Disclosure of Cash Transfers to Individuals or Households

Proposed International Public Sector Accounting Standard and Consultation Paper

IPSASB
Mar 05, 2008 | Exposure Drafts and Consultation Papers
English

Comments due by: Jul 14, 2008

Exposure Draft (ED) 34, Social Benefits: Disclosure of Cash Transfers to Individuals or Households, proposes disclosure requirements for amounts to be paid to beneficiaries as part of social benefits programs, as well as information about those programs. ED 34 also proposes requirements for determining the amounts to be disclosed. The IPSASB is also seeking comments on a consultation paper, Social Benefits: Issues in Recognition and Measurement, which sets out its strategy for developing approaches to address the issues involved in accounting for social benefits, including recognition and measurement. In addition, the IPSASB has undertaken a project on long-term fiscal sustainability reporting. The project brief is provided below, and the IPSASB welcomes commments on this document as well.

 

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Submitted Comment Letters

1. 02 - Australasian Council Of Auditors-General
August 14, 2008

2. 03 - New Zealand Controller and Auditor-General  (New Zealand)
August 14, 2008

3. 04 - New South Wales Treasury  (Australia)
August 14, 2008

4. 05 - Governmental Accounting Standards Board  (USA)
August 14, 2008

5. 06 - Treasury Board Secretariat  (Canada)
August 14, 2008

6. 07 - Japanese Institute of Certified Public Accountants  (Japan)
August 14, 2008

7. 08 - Jean-Bernard Mattret
August 14, 2008

8. 09 - French Social Security  (France)
August 14, 2008

9. 10 - South Africa Accounting Standards Board  (South Africa)
August 14, 2008

10. 11 - Zurich University of Applied Sciences  (Switzerland)
August 14, 2008

11. 12 - Ronald Points
August 14, 2008

12. 13 - Dutch Local Government Accounting Standards Board  (Netherlands)
August 14, 2008

13. 14 - The Chartered Institute of Public Finance and Accountancy  (UK)
August 14, 2008

14. 15 - Association of International Accountants
August 14, 2008

15. 16 - Institute of Chartered Accountants of Scotland  (UK)
August 14, 2008

16. 17 - Association of Chartered Certified Accountants  (UK)
August 14, 2008

17. 18 - New Zealand Insitute of Chartered Accountants  (New Zealand)
August 14, 2008

18. 19 - Controleur des finances, Gouvernement du Quebec  (Canada)
August 14, 2008

19. 20 - France Comite des normes de comptabilite publique  (France)
August 14, 2008

20. 21 - Australian Accounting Standards Board  (Australia)
August 14, 2008

21. 22 - Federation des Experts Comptables Europeens
August 14, 2008

22. 23 - UK Accounting Standards Board  (UK)
August 14, 2008

23. 24 - International Actuarial Association
August 14, 2008

24. 25 - New Zealand Treasury  (New Zealand)
August 14, 2008

25. 27 - Institut der Wirtschaftprufer  (Germany)
August 14, 2008

26. 26 - Government Accountability Office  (USA)
August 15, 2008

27. 28 - Canadian Institute of Chartered Accountants  (Canada)
August 15, 2008

28. 01 - Heads of Treasuries Accounting and Reporting Advisory Committee  (Australia)
August 19, 2008

29. 29 - United Nations System Task Force on Accounting Standards
August 19, 2008

30. 30 - Financial Reporting Advisory Board  (UK)
September 12, 2008

 

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