Comment Letter 2025
- 10 March 2025 - Exposure-Draft "SFR ED1, Climate-related Disclosures"
- 27 January 2025 - Exposure-Draft "ED 92 - Tangible Natural Ressources"
- 23 January 2024 - Consultation Paper, Strategy and Work Program for 2024-2028 (PDF - 87 Ko)
- 18 April 2023 - Exposure-Draft "ED84 - Concessionary Leases and Right-of-Use Assets In-Kind (Amendments to IPSAS 43 and IPSAS 23)" (PDF - 118.6 Ko)
- 12 January 2023 - Exposure-Draft "ED 83 - Reporting Sustainability Program Information - RPGs 1 and 3: Additional Non-Authoritative Guidance" (PDF - 87.9 Ko)
- 18 October 2022 - Consultation Paper, Natural Resources (PDF - 121 Ko)
- 18 July 2022 - Exposure-Draft "ED 82 - Retirement Benefit Plans" (PDF - 132 Ko)
- 5 July 2022 - Consultation Paper, Advancing Public Sector Sustainability Reporting (PDF - 114 Ko)
- 12 April 2022 - Exposure-Draft "ED 81 - Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements" (PDF - 239.4 Ko)
- 8 December 2021 - Response to Mid Period Work Progam Consultation" (PDF - 141.6 Ko)
- 14 October 2021 - Exposure-Draft "ED 79 - Non-current Assets Held for Sale and Discontinued Operations" (PDF - 229 Ko)
- 14 October 2021 - Exposure-Draft "ED 78 - Property, Plant, and Equipment" (PDF - 227 Ko)
- 14 October 2021 - Exposure-Draft "ED 77 - Measurement" (PDF - 254 Ko)
- 14 October 2021 - Exposure-Draft "ED 76 - Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements" (PDF - 230 Ko)
- 23 July 2021 - Response to Request for Information, Concessionary Leases and Other Arrangements Similar to Leases (PDF - 234.2 Ko)
- 13 April 2021 - Exposure-Draft "ED 75 - Leases" (PDF - 223 Ko)
- 14 January 2021 - Exposure-Draft "ED 74 - IPSAS 5, Borrowing Costs - Non Authoritative Guidance" (PDF - 212 Ko)
- 20 October 2020 - Exposure-Draft "ED 72 - Transfer Expenses" (PDF - 132 Ko)
- 20 October 2020 - Exposure-Draft "ED 71 - Revenue without Performance Obligations" (PDF - 116 Ko)
- 20 October 2020 - Exposure-Draft "ED 70 - Revenue with Performance Obligations" (PDF - 118 Ko)
- 6 March 2020 - Exposure-Draft "ED 69 - Exposure Draft Public Sector Specific Financial Instruments : Amendments to IPSAS 41, Financial Instruments" (PDF - 132 Ko)
- 17 October 2019 - Consultation Paper "Measurement" (PDF - 205 Ko)
- 11 April 2019 - Exposure-Draft "ED 67 - Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)" (PDF - 144 Ko)
- 3 July 2018 - Exposure Draft "ED 64 - Leases" (PDF - 167 Ko)
- 3 July 2018 - Exposure Draft "Strategy and Work Plan 2019-2023" (PDF - 174 Ko)
- 12 April 2018 - Exposure Draft "ED 63 - Social Benefits" (PDF - 209 Ko)
- 19 January 2018 - Exposure Draft "ED 62 - Financial Instruments" (PDF 186 Ko)
- 19 January 2018 - Consultation Paper "Accounting for Revenue and Non-Exchanges Expenses" (PDF - 223 Ko)
- 7 July 2017 - Consultation Paper “Financial Reporting for Heritage in the Public Sector” (PDF - 194 Ko)
- 23 January 2017 - Consultation Paper “Public Sector Specific Financial Instruments” (PDF - 213 Ko)
- 4 July 2016 - Exposure Draft "ED 60 - Public Sector Combinations" (PDF - 155 Ko)
- 29 April 2016 - Exposure Draft "ED 59 - Amendments to IPSAS 25, Employee Benefits" (PDF - 148 Ko)
- 18 December 2015 - Consultation Paper "Recognition ans Measurement of Social Benefits" (PDF - 172 Ko)
- 10 December 2015 - Exposure Draft "ED 58 - Improvements to IPSASs 2015" (PDF - 30 Ko)
- 10 December 2015 - Exposure Draft "ED 57 - Impairment of Revalued Assets" (PDF - 38 Ko)
- 10 December 2015 - Exposure Draft "ED 56 - The Applicability of IPSASs" (PDF - 39 Ko)
- 17 October 2014 - Consultation Paper "The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities" (PDF - 42 Ko)
- 1st July 2014 - Consultation Paper "IPSAS Board Strategy and Work Program 2015-2019" (PDF - 148 Ko)
- 21 May 2014 - Exposure Draft "ED 54 - Proposed Recommended Practice Guideline – Reporting Service Performance Information" (PDF - 101 Ko)
- 11 February 2014 - Exposure Drafts "ED 48 à ED 52 - Interests in Other Entities" (PDF - 284 Ko)
- 7 February 2014 - Exposure Draft "ED 53 - First-Time Adoption for Accrual Basis International Public Sector Accounting Standards (IPSASs)" (PDF - 210 Ko)
- 5 July 2013 - Exposure Draft "ED 4 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Presentation in General Purpose Financial Reports" (PDF - 210 Ko)
- 15 April 2013 - Consultation Paper "IPSASs and Government Finance Statistics Reporting Guidelines" (PDF - 266 Ko)
- 15 April 2013 - Exposure Draft "ED 3 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Measurements of Assets and Liabilities in Financial Statements" (PDF - 217 Ko)
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15 April 2013 - Exposure Draft "ED 2 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Elements and Recognition in Financial Statements" (PDF - 260 Ko)
- 25 October 2012 - Consultation Paper "Public Sector Combinations" (PDF - 235 Ko)
- 25 October 2012 - Consultation Paper "Work Program IPSAS Board 2013-2014" (PDF - 192 Ko)
- 5 July 2012 - Exposure Draft "ED 47 - Financial Statement Discussion and Analysis" (PDF - 182 Ko)
- 4 May 2012 - Consultation Paper, phase 4 "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Presentation in General Purpose Financial Reports" (PDF - 140 Ko)
- 4 May 2012 - Consultation Paper "Reporting Service Performance Information" (PDF - 275 Ko)
- 27 February 2012 - Exposure Draft "ED 46 - Reporting on the Long-Term sustainability of a Public Sector Entity’s finances" (PDF - 182 Ko)
- 26 August 2011 - Exposure Draft "Key Characteristics of the Public Sector with Potentiel Implications for Financial Reporting" (PDF - 197 Ko)
- 13 July 2011 - Exposure Draf "ED 45 – Improvements to IPSASs 2011" (PDF - 162 Ko)
- 9 June 2011 - Consultation Papers "Conceptual Framework of the public sector" (PDF - 138 Ko)
- 9 June 2011 - Exposure Draft, phase 1 "Conceptual Framework" (PDF - 200 Ko)
- 9 June 2011 - Consultation Paper, phase 2 "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Elements and Recognition in Financial Statements" (PDF - 303 Ko)
- 9 June 2011 - Consultation Paper, phase 3 "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Measurements of Assets and Liabilities in Financial Statements" (PDF - 185 Ko)
- 30 June 2010 - Exposure Draft "ED 44 - Improvements to IPSASs" (PDF - 216 Ko)
- 30 June 2010 - Exposure Draft "ED 43 - Service concessions arrangements : Grantor" (PDF - 265 Ko)
- 11 June 2010 - Consultation Paper "Reporting on the Long-Term Sustainability of Public Finances" (PDF - 214 Ko)
- 29 October 2009 - Exposure Draft "ED 42 - Improvements to IPSASs" (PDF - 184 Ko)
- 1st July 2009 - Exposure Draft "ED 40 - Intangible Assets" (PDF - 136 Ko)
- 30 June 2009 - Exposure Drafts "ED 37, 38, 39 - Financial Instruments : Presentation, Recognition and Measurement, Disclosures" (PDF - 201 Ko)
- 29 June 2009 - Exposure Draft "ED 41 - Entity combinations from exchange transactions" (PDF - 137 Ko)
- 29 June 2009 - Exposure Draft "ED 36 - Agriculture" (PDF - 159 Ko)