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

10th August, 2026
Exposure Draft (ED) 97, IPSAS Practice Statement, Making Materiality Judgments
Deadline : 22nd August, 2026
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Documents issued by IPSAS Board

10th August, 2026
Consultation Paper on Presentation of Financial Statements
Deadline : 5th September, 2026
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