Past Consultation documents for comment

This page lists all documents that has period already over for comment.

Consultation document

Documents issued by IPSAS Board

16th August, 2024
Exposure Draft 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)
Deadline : 1st December, 2024
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Documents issued by IPSAS Board

8th August, 2024
Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement
Deadline : 17th November, 2024
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Documents issued by IPSAS Board

12th April, 2024
EXPOSURE DRAFT 88, ARRANGEMENTS CONVEYING RIGHTS OVER ASSETS
Deadline : 26th April, 2024
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Documents issued by IPSAS Board

16th April, 2024
Exposure Draft (ED) 87, ‘Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)’
Deadline : 27th April, 2024
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Documents issued by IPSAS Board

16th April, 2024
Exposure Draft (ED) 86, ‘Exploration for and Evaluation of Mineral Resources’
Deadline : 27th April, 2024
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Documents issued by IPSAS Board

27th January, 2023
Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind
Deadline : 14th March, 2023
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Documents issued by IPSAS Board

7th November, 2022
Exposure Draft (ED) 83, Reporting Sustainability Program Information
Deadline : 6th December, 2022
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Documents issued by IPSAS Board

14th June, 2022
Consultation Paper on Natural Resources
Deadline : 13th July, 2022
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Documents issued by IPSAS Board

14th June, 2022
Consultation Paper on Advancing Public Sector Sustainability Reporting
Deadline : 13th July, 2022
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Documents issued by IPSAS Board

14th June, 2022
Exposure Draft 82, Retirement Benefit Plans
Deadline : 13th July, 2022
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Documents issued by IPSAS Board

9th May, 2022
Exposure Draft (ED) 81, Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements
Deadline : 20th May, 2022
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Documents issued by IPSAS Board

7th April, 2022
Exposure Draft (ED) 81, Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements
Deadline : 6th May, 2022
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Documents issued by IPSAS Board

1st October, 2021
Exposure Draft of Accounting Standards for Local Bodies (ASLBs) 40, Entity Combinations
Deadline : 15th November, 2021
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Documents issued by IPSAS Board

2nd September, 2021
Consultation Paper on Mid-Period Work Program Consultation
Deadline : 10th October, 2021
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Documents issued by IPSAS Board

26th August, 2021
Exposure Draft (ED) 80, Improvements to IPSAS, 2021
Deadline : 12th September, 2021
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Documents issued by IPSAS Board

9th August, 2021
Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations
Deadline : 31st August, 2021
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Documents issued by IPSAS Board

9th August, 2021
Exposure Draft (ED) 78, Property, Plant & Equipment
Deadline : 31st August, 2021
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Documents issued by IPSAS Board

9th August, 2021
Exposure Draft (ED) 77, Measurement
Deadline : 31st August, 2021
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Documents issued by IPSAS Board

9th August, 2021
Exposure Draft (ED) 76, Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements
Deadline : 31st August, 2021
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Documents issued by IPSAS Board

28th June, 2021
Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 38, Disclosure of Interests in other Entities
Deadline : 11th August, 2021
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Documents issued by IPSAS Board

28th June, 2021
Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 37, Joint Arrangements
Deadline : 11th August, 2021
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Documents issued by IPSAS Board

28th June, 2021
Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 35, ‘Consolidated Financial Statements’
Deadline : 11th August, 2021
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Documents issued by IPSAS Board

21st May, 2021
Exposure Draft 79, Non-Current Assets Held for Sale and Discontinued Operations
Deadline : 31st July, 2021
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Documents issued by IPSAS Board

21st May, 2021
Exposure Draft 78, Property, Plant & Equipment
Deadline : 31st July, 2021
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Documents issued by IPSAS Board

21st May, 2021
Exposure Draft 77, Measurement
Deadline : 31st July, 2021
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Documents issued by IPSAS Board

21st May, 2021
Exposure Draft 76, Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements
Deadline : 31st July, 2021
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Documents issued by IPSAS Board

12th April, 2021
Exposure Draft 75, 'Leases'
Deadline : 27th April, 2021
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Documents issued by IPSAS Board

20th January, 2021
Guidance Note on Accounting for Investments for Local Bodies
Deadline : 20th February, 2021
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Documents issued by IPSAS Board

28th April, 2020
Exposure Draft 72, Transfer Expenses
Deadline : 29th May, 2020
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Documents issued by IPSAS Board

28th April, 2020
Exposure Draft 71, Revenue without Performance Obligations
Deadline : 29th May, 2020
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Documents issued by IPSAS Board

28th April, 2020
Exposure Draft 70, Revenue with Performance Obligations
Deadline : 29th May, 2020
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Documents issued by IPSAS Board

8th December, 2019
Exposure Draft of ASLB 4, The Effect of Changes in Foreign Exchange Rates
Deadline : 15th December, 2019
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Documents issued by IPSAS Board

6th December, 2019
Exposure Draft of the Accounting Standards for Local Bodies (ASLBs) 33, ‘First-Time Adoption of Accrual Basis Accounting Standards for Local Bodies (ASLBs)’
Deadline : 13th December, 2019
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Documents issued by IPSAS Board

5th December, 2019
Exposure Draft of the Accounting Standards for Local Bodies (ASLBs) 34, ‘Separate Financial Statements’
Deadline : 12th December, 2019
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Documents issued by IPSAS Board

14th November, 2019
Exposure Draft of Accounting Standards for Local Bodies 39, ‘Employee Benefits’
Deadline : 28th November, 2019
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Documents issued by IPSAS Board

11th November, 2019
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 36, 'Investment in Associates and Joint Ventures'
Deadline : 25th November, 2019
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Documents issued by IPSAS Board

8th November, 2019
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 42, 'Social Benefits'
Deadline : 22nd November, 2019
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Documents issued by IPSAS Board

14th October, 2019
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 13, ‘Leases’ (date of comments extended upto October 30, 2019)
Deadline : 30th October, 2019
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Documents issued by IPSAS Board

8th August, 2019
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 13, ‘Leases’
Deadline : 8th September, 2019
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Documents issued by IPSAS Board

24th July, 2019
Consultation Paper issued by IPSASB on 'Measurement'
Deadline : 31st August, 2019
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Documents issued by IPSAS Board

24th June, 2019
Exposure Draft of the Accounting Standards for Local Bodies (ASLB 32), Service Concession Arrangements: Grantor
Deadline : 31st July, 2019
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Documents issued by IPSAS Board

24th June, 2019
Exposure Draft of the Accounting Standards for Local Bodies (ASLB 26), Impairment of Cash-Generating Assets
Deadline : 31st July, 2019
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Documents issued by IPSAS Board

24th June, 2019
Exposure Draft of the Accounting Standards for Local Bodies (ASLBs) 21, Impairment of Non-Cash-Generating Assets
Deadline : 31st July, 2019
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Documents issued by IPSAS Board

23rd April, 2019
Exposure Draft 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
Deadline : 15th May, 2019
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Documents issued by IPSAS Board

26th September, 2018
Exposure Draft issued by IPSASB on Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41) for comments
Deadline : 12th October, 2018
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Documents issued by IPSAS Board

10th August, 2018
Exposure Draft of ASLB 23, Revenue from Non-Exchange Transactions (Taxes and Transfers)
Deadline : 20th September, 2018
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Documents issued by IPSAS Board

27th November, 2017
Exposure Draft of Accounting Standards for Local Bodies (ASLB) 20, 'Related Party Disclosures'
Deadline : 31st December, 2017
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Documents issued by IPSAS Board

8th November, 2017
Exposure Draft issued by IPSASB on 'Social Benefits'
Deadline : 31st December, 2017
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Documents issued by IPSAS Board

6th September, 2017
Consultation Paper issued by IPSASB on 'Accounting for Revenue and Non-Exchange Expenses'
Deadline : 15th November, 2017
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Documents issued by IPSAS Board

31st August, 2017
Consultation Paper issued by IPSASB on 'Financial Reporting for Heritage in the Public Sector'
Deadline : 15th September, 2017
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Documents issued by IPSAS Board

23rd December, 2016
Exposure Draft of The Conceptual Framework for General Purpose Financial Reporting by Local Bodies along with revised ASLB 17 Plant, Property and Equipment
Deadline : 20th January, 2017
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Documents issued by IPSAS Board

17th June, 2015
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 18, \'Segment Reporting\'
Deadline : 31st July, 2015
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Documents issued by IPSAS Board

17th June, 2015
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 16, \'Investment Property\'
Deadline : 31st July, 2015
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Documents issued by IPSAS Board

26th March, 2015
Exposure Draft of Accounting Standard for Local Bodies (ASLB) 24 Presentation of Budget Information in Financial Statements
Deadline : 10th May, 2015
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