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Exposure Drafts
Titles and comment deadlines for IFAC exposure drafts (EDs), issued by their various committees, are listed below. Comments may be submitted by clicking on the Submit a Comment link, located below any ED that is currently open for comment. While IFAC prefers that comment submitters use the new electronic submission system, comments are still being accepted through email: edcomments@ifac.org, or via fax: 1-212-286-9570.
All EDs will remain posted on the site until final guidance is issued. Thus, you will note that some comment periods have passed.
| Title |
Release Date |
There are no exposure drafts currently posted by Board.
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Proposed IAESB 2010-2012 Strategy and Work Plan
Comments due by: Oct. 5, 2009
Comments from: | All Responses (1) | Firms (3) | Individuals and Others (3) | Member Bodies and Associates (15) | Other Professional Organizations (2) | Regulators (1)
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Jul. 7, 2009 |
Explanatory Memorandum on IAESB Drafting Conventions
Comments due by: May 29, 2009
Comments from: | All Responses (1) | Firms (5) | Individuals and Others (1) | Member Bodies and Associates (19) | Other Professional Organizations (2) | Regulators (1)
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Mar. 26, 2009 |
Proposed Framework for International Education Standards for Professional Accountants
Explanatory Memorandum
Comments due by: Apr. 30, 2009
Comments from: | All Responses (2) | Firms (3) | Individuals and Others (3) | Member Bodies and Associates (36) | Other Professional Organization (5) | Other Professional Organizations (1) | Regulators (1)
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Jan. 27, 2009 |
Code of Ethics for Professional Accountants
Comments due by: Oct. 15, 2008
Comments from: | All Responses (1) | Firms (8) | Member Bodies (21) | Others (15) | Regulators and Oversight Authorities (3)
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Jul. 15, 2008 |
Section 290 of the IFAC Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements
Comments due by: Aug. 31, 2008
Comments from: | All Responses (1) | Firms (7) | Member Bodies (20) | Other Professional Organizations (4) | Others (3) | Regulators and Oversight Authorities (2) | Standard Setters (1)
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May 30, 2008 |
Strategic and Operational Plan, 2008-2009
Comments due by: Aug. 31, 2007
Comments from: | All Responses (1) | Firms (4) | Member Bodies (13) | Others (2) | Regulators (2)
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Jul. 13, 2007 |
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements (issued July 2007)
Comments due by: Oct. 15, 2007
Comments from: | All Responses (1) | Firms (5) | Government Organizations (1) | Member Bodies (24) | Others (12) | Regulators (2)
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Jul. 13, 2007 |
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements
Comments due by: Apr. 30, 2007
Comments from: | All Responses (4) | Firms (8) | Government Organizations (3) | Member Bodies (33) | Others (28) | Regulators (4)
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Dec. 29, 2006 |
There are no exposure drafts currently posted by Professional Accountants in Business.
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Assurance on a Greenhouse Gas Statement
Comments due by: Feb. 19, 2010
Comments from: | Firms (6) | Member Bodies (17) | Other Professional Organizations (1) | Others (4) | Public Sector Organizations (2) | Standard Setters (5)
The comment period is now closed. For more information, click here. |
Oct. 22, 2009 |
Auditing Complex Financial Instruments
Comments due by: Jan. 15, 2010
Comments from: | Firms (8) | Member Bodies (12) | Other Professional Organizations (3) | Others (1) | Public Sector Organizations (1) | Regulators and Oversight Authorities (5) | Standard Setters (3)
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Oct. 15, 2009 |
Proposed International Public Sector Accounting Standard
Service Concession Arrangements: Grantor
Comments due by: Jun. 30, 2010
Submit a Comment |
Feb. 19, 2010 |
ED 42 - Improvements to IPSASs
Proposed International Public Sector Accounting Standard
Comments due by: Sep. 30, 2009
Comments from: | All Responses (10)
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Jun. 30, 2009 |
Intangible Assets
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Comments from: | All Responses (19)
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May 7, 2009 |
Entity Combinations from Exchange Transactions
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Comments from: | All Responses (14)
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May 7, 2009 |
Financial Instruments: Disclosures
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
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Apr. 23, 2009 |
Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Comments from: | All Responses (30)
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Apr. 23, 2009 |
Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
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Apr. 23, 2009 |
Agriculture
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 30, 2009
Comments from: | All Responses (15)
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Mar. 31, 2009 |
IPSAS 5 "Borrowing Costs" (Revised 200X)
Comments due by: Jan. 7, 2009
Comments from: | All Responses (26)
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Sep. 3, 2008 |
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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Sep. 5, 2007 |
Financial Reporting Under the Cash Basis of Accounting - Disclosure Requirements for Recipients of External Assistance
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 15, 2005
Comments from: | Firms (3) | Member Bodies (7) | Others (23)
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Feb. 4, 2005 |
There are no exposure drafts currently posted by Transnational Audit Committee.
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Reporting on the Long-Term Sustainability of Public Finances
Comments due by: Apr. 30, 2010
Submit a comment |
Nov. 24, 2009 |
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:
The Objectives of Financial Reporting
The Scope of Financial Reporting
The Qualitative Characteristics of Information Included in General Purpose Financial Reports
The Reporting Entity
(French version available)
Comments due by: Mar. 31, 2009
Comments from: | All Responses (55)
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Sep. 30, 2008 |
Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements
Comments due by: Dec. 15, 2008
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Sep. 29, 2008 |
Translation of IFAC Standards
Consultation Paper
Comments due by: Jun. 30, 2008
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Mar. 31, 2008 |
Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
Comments due by: Aug. 1, 2008
Comments from: | All Responses (33)
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Mar. 10, 2008 |
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 (30)
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Mar. 6, 2008 |
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