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Responses to Consultation Papers & Exposure Drafts

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Open for Comments - Consultation Papers and Exposure Drafts

  1. IPSASB Exposure Draft 97 – Making Materiality Judgments
  2. IPSASB Exposure Draft 97 – At A Glance
  3. Consultation Paper – Presentation of Financial Statements
  4. At A Glance Consultation Paper – Presentation of Financial Statements
  5. Consultation Paper Illustrative Exposure Draft – Presentation of Financial Statements

Responses to Consultation Papers and Exposure Drafts

2026

        1. Response to Consultation on IPSASB Work program
           
  1. ED 91 Amendments to IPSAS 33.
  2. ED 92 on Tangible Natural Resources.
  3. ED 93 Amendments to IPSAS 1, IPSAS 3, and the Conceptual Framework
  4. SRS ED 1 On Climate-Related Disclosures.
  1. ED 86 Exploration for and evaluation of mineral resources. 
  2. ED 87 Stripping costs in the production phase of a surface mine (Amendments to IPSAS 12)
  3. ED 88 Arrangements conveying rights over assets (Amendments to IPSAS 47 and 48)
  4. ED 89 Amendments to consider IFRIC interpretations.
  5.  CP on Strategy and Work Program
  1. ED 83 Reporting sustainability program information- RPGS 1 and 3 
  2. ED 84 Concessionary Leases and Right of use Assets in Kind
  3. ED 85 Improvements to IPSAS, 2023

 

  1. 1. ED 82 Retirement benefit schemes
  2. 2.CP Response on Natural Resources 
  3. 3.CP Advancing Public Sector Sustainability Reporting