International Public Sector Accounting Standards Board



Exposure Drafts

As part of its due process, the IPSASB exposes proposed IPSASs for public comment.

Open Comment Period

The following IPSASB exposure drafts have open comment periods. You are invited to submit your comments to publicsectorpubs@ifac.org by the specified comment date.

IPSAS 5 "Borrowing Costs" (Revised 200X)
Comments due by: Jan. 7, 2009

Closed Comment Period

Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
Comments due by: Aug. 1, 2008
Comments from: | All Responses (31)

Social Benefits: Disclosure of Cash Transfers to Individuals or Households
Proposed International Public Sector Accounting Standard and Consultation Paper
Comments due by: Jul. 15, 2008
Comments from: | All Responses (29)

Amendments to IPSAS 4, The Effects of Changes in Foreign Exchange Rates
Proposed International Public Sector Accounting Standard
Comments due by: Dec. 31, 2007
Comments from: | Firms (1)Member Bodies (1)Others (2)

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