ED 95 Improvements to IPSAS Accounting Standards Volume 10

The objective of ED 95, Improvements to IPSAS Accounting Standards – Volume 10 is to proposed improvements to IPSAS Accounting Standards to align with amendments to IFRS Accounting Standards based on the IASB’s Improvements to IFRS Accounting Standards and Narrow Scope Amendments projects.

Comment letter deadline

The Exposure Draft is open for comment until 19th June, 2026

Due process documents
ED 95 Improvements to IPSAS Accounting Standards Volume 10  [PDF]