Consultation documents open for comment

This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).

Consultation document

Documents issued by IPSAS Board

4th June, 2026
Exposure Draft (ED) 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22)
Deadline : 16th June, 2026
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Documents issued by IPSAS Board

4th June, 2026
ED 95, Improvements to IPSAS Accounting Standards – Volume 10
Deadline : 19th June, 2026
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Documents issued by IPSAS Board

4th June, 2026
Exposure Draft 96, Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40)
Deadline : 19th June, 2026
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