Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
The objectives of the IPSAS ED are to propose additional non-authoritative guidance to IPSAS 22, Disclosure of Financial Information About the General Government Sector to help the:
(a) Preparation of this disclosure, where a reporting entity elects to do this; and
(b) Use of IPSAS Standards-based accounting data for Government Finance Statistics Manual 2014 (GFSM 2014) reporting purposes.