Exposure Draft 91 Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)

The objective of this ED is to propose to clarify and restructure existing guidance, and add new non-authoritative guidance to IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs) to help public sector entities adopt accrual basis IPSAS.

Comment letter deadline

The Exposure Draft is open for comment until 1st December, 2024

Due process documents
Exposure Draft 91 Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)  [PDF]