International Public Sector Accounting Standards Board Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports International Public Sector Accounting Standards Board Consultation Paper January 2012 Comments are requested by May 31, 2012
2 REQUEST FOR COMMENTS The International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the International Federation of Accountants (IFAC), approved for publication in January 2012 this Conceptual Framework Consultation Paper, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports. The proposals in this Consultation Paper may be modified in light of comments received before being issued in final form. Comments are requested by May 31, 2012. Respondents are asked to submit their comments electronically through the IFAC website (www.ifac.org), using the ?Submit a Comment? link on the Exposure Drafts and Consultation Papers page. Please note that first-time users must register to use this feature. All comments will be considered a matter of public record and will ultimately be posted on the IFAC website. Although IFAC prefers that comments be submitted electronically, e-mail may be sent to stepheniefox@ifac.org. Comments can also be faxed to the attention of the IPSASB Technical Director at +1 (416) 204-3412, or mailed to: The Technical Director International Public Sector Accounting Standards Board International Federation of Accountants 277 Wellington Street West, 6th Floor Toronto, Ontario M5V 3H2 CANADA Copies of this Consultation Paper may be downloaded free-of-charge from the IFAC website at www.ifac.org. Copyright Š January 2012 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work to achieve maximum exposure and feedback provided that each copy…