Exposure Draft (ED) 94, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22)

Comment Form

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

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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.