Submit an Issue to the IPSASB Application Group

Any individual or organization may submit technical or application issues for consideration by the IPSASB Application Group (IAG). Users are encouraged to submit issues they’ve encountered when applying our standards to specific transactions or events. Submitting issues will help ensure IPSAS continue to reflect evolving practice and remain practical and understandable for everyone. For more information on the purpose of the IAG, issue identification, issue selection, and the IPSASB Staff’s analysis process, please refer to the IAG’s Operating Procedures and the video below about the group.

The submission should include the following:

1. Description of the Issue

Provide a detailed explanation of the situation you're encountering. This should include:

• The nature of the transaction or event in question;
• All relevant facts and circumstances;
• Relationships between the parties involved;
• Any unusual aspects of the transaction; and
• If applicable, explain the economic or policy rationale behind the transaction.

2. Specific Question(s) for the IAG

Clearly state the technical accounting question(s) you believe need clarification or interpretation from the IAG.

3. Current or Emerging Practice

Describe how the issue is currently being handled in practice. This includes:

• The different accounting treatments that are being used (if any);
• Reference to the relevant IPSAS requirements;
• Any observed inconsistencies or areas where practice varies; and
• If available, your preliminary analysis of the issue and proposed accounting treatment.

4. Why the IAG Should Address This Issue

Explain why the issue merits review by the IAG. Specifically, address the following:

• Is this a public sector-specific matter?
• Is the issue expected to be common?
• Is the issue expected to have a significant or material impact?
• Does the issue point to gaps or ambiguity in existing IPSAS guidance that are leading to inconsistent application?
• Is the issue sufficiently narrow in scope and limited to a single or limited number of IPSAS Standards?

Please submit all materials in English. 

Submissions to the IPSASB Application Group are for consideration and analysis only; the IPSASB may not provide direct responses or authoritative interpretations. However, staff may contact submitters to inform them if their issue will be discussed further or to request additional information or clarifications.