The objective of ED 92, Tangible Natural Resources is to propose guidance on the recognition, measurement, display and disclosure of tangible natural resources. ED 92 is open for public comment through February 28, 2025. Comments are requested in English. 

Please click on this link to submit a comment on the proposed ISSA 5000

Climate change affects everyone, transcending borders and economic boundaries. Rapid progress on climate change requires public sector action, and effective action requires the quality information only sustainability reporting standards specific to the sector’s needs can provide. 

Please submit comments via the original English Exposure Draft web page

ED 91 proposes to clarify and restructure existing guidance and add new non-authoritative guidance to IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs) to help public sector entities adopt accrual basis IPSAS.

Comments are requested in English. 

Please submit your feedback via the web page for the original English consultation here.

ED 90 proposes amendments to IPSAS to introduce current operational value, add a definition of accounting estimates to IPSAS 3, Accounting Policies, Changes In Accounting Estimates and Errors, and enhance the terminology in current value measurement disclosures.

Comments are requested in English.