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CNOCP Comments to IPSAS Board Consultations

The CNOCP answers systematically to IPSAS Board Discussion Papers, Consultation Papers and Exposure Drafts.

Answers 2023

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 octobre 2022 - Réponse à la consultation de l'IPSAS Board "Natural Resources" (PDF - 121 Ko)
18 juillet 2022 - Exposé-sondage "ED 82 - Retirement Benefit Plans" (PDF - 132 Ko)
5 juillet 2022 - Réponse à la consultation de l’IPSAS Board "Advancing Public Sector Sustainability Reporting" (PDF - 114 Ko)
12 avril 2022 - Exposé-sondage "ED 81 - Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements" (PDF - 239.4 Ko)

8 décembre 2021 - Réponse à la consultation sur le programme de travail à mi-période de l'IPSAS Board "Mid-Period Work Progam Consultation" (PDF - 141.6 Ko)
14 octobre 2021 - Exposé-sondage "ED 79 - Non-current Assets Held for Sale and Discontinued Operations" (PDF - 229 Ko)
14 octobre 2021 - Exposé-sondage "ED 78 - Property, Plant, and Equipment" (PDF - 227 Ko)
14 octobre 2021 - Exposé-sondage "ED 77 - Measurement" (PDF - 254 Ko)
14 octobre 2021 - Exposé-sondage "ED 76 - Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements" (PDF - 230 Ko)
23 juillet 2021 - Réponse à la demande d'informations, Concessionary Leases and Other Arrangements Similar to Leases (PDF - 234.2 Ko)
13 avril 2021 - Exposé-sondage "ED 75 - Leases" (PDF - 223 Ko)
14 janvier 2021 - Exposé-sondage "ED 74 - IPSAS 5, Borrowing Costs - Non Authoritative Guidance" (PDF - 212 Ko)

20 octobre 2020 - Exposé-sondage "ED 72 - Transfer Expenses" (PDF - 132 Ko)
20 octobre 2020 - Exposé-sondage "ED 71 - Revenue without Performance Obligations" (PDF - 116 Ko)
20 octobre 2020 - Exposé-sondage "ED 70 - Revenue with Performance Obligations" (PDF - 118 Ko)
6 mars 2020 - Exposé-sondage "ED 70 - Exposure Draft Public Sector Specific Financial Instruments : Amendments to IPSAS 41, Financial Instruments" (PDF - 132 Ko)

17 octobre 2019 - Document de consultation "Measurement" (PDF - 205 Ko)
11 avril 2019 - Exposé-sondage "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 Applicabilité of IPSASs to Government Business Enterprises and Other Public Sector Entities" (PDF - 42 Ko)
1^st 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 - Exposé-sondage "ED 3 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Measurements of Assets and Liabilities in Financial Statements" (PDF - 217 Ko)
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)
1^st 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)