The objective of this Exposure Draft is to propose disclosure requirements for financial assets, financial liabilities and net assets/equity, the risks associated with holding financial instruments, and the entitys strategy for mitigating those risks.

This Exposure Draft proposes requirements for the accounting treatment of, and disclosures related to, agricultural activity.

This consultation paper explores accounting and financial reporting issues related to service concession arrangements from the perspective of the grantor (typically a public sector entity). It provides proposals to be considered by the IPSASB in the development of any authoritative international public sector requirements for accounting and financial reporting of service concession arrangements.

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.

This Exposure Draft proposes requirements for the disclosure of information about external assistance, including the terms and conditions that apply to external assistance received during the reporting period.

This Standard prescribes the practical experience and training member bodies should require their members to obtain to qualify as professional accountants.

International Education Standards for Professional Accountants (IES) prescribe standards of generally accepted "good practice" in the education and development of professional accountants. IES express the benchmarks that member bodies are expected to meet in the preparation and continual development for professional accountants. They establish the essential elements of the education process at a level that is aimed at gaining international recognition, acceptance and application of the education process. Hence, member bodies must consider these prescriptions.

This Standard requires member bodies to implement a mandatory continuing professional education and development (hereafter referred to as continuing professional development or CPD) program. CPD is an important aspect of serving the public interest and fosters values of continuous learning and greater professional competence among professional accountants to better meet client and employer needs.

This Guideline is intended to assist member bodies in establishing a requirement for an effective program of continuing professional education and development (hereafter referred to as continuing professional development or CPD) for members, as prescribed in the proposed International Education Standard, "Continuing Professional Education and Development".