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IPSASB consults on additional projects for its work programme

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

02 Aug 2021

As some of the projects included in its 2019-2023 work plan are being completed, the International Public Sector Accounting Standards Board (IPSASB) is consulting on projects that should be added to the work programme for the remainder of the period.

In view of the resources likely to become available, the IPSASB proposes adding two major projects:

  • Presentation of Financial Statements; and 
  • Differential Reporting.

In addition, the IPSASB proposes to add up to four smaller scope projects:

  • IPSAS 21, Impairment of Non-Cash-Generating Assets
  • IPSAS 31, Intangible Assets
  • IPSAS 33, First-Time Adoption of Accrual Basis IPSASs; and 
  • Making Materiality Judgements.

Comments on the consultation are requested by 30 November 2021. Please click for access to the consultation document, an At a Glance introduction and explanatory videos on the IPSASB website.

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