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IPSASB documents issued for comments

The Accounting Standards for Local Bodies (ASLBs) are based on the International Public Sector Accounting Standards (IPSASs) issued by the IPSAS Board. The IPSAS Board, before issuing the new IPSASs/ amendments to IPSASs, issues the Exposure Drafts for public comments. The Committee on Public & Government Financial Management (CP&GFM) with the aim to provide an opportunity to various stakeholders in India to raise their concerns at the Exposure Draft stage itself so that these concerns are appropriately addressed, invites comments on the Exposure Drafts issued by the IPSASB.

To view/ download the Exposure Drafts issued by the IPSASB and to submit comment online on the same, click on the following link:

Consultation Paper on 'Strategy and Work Program 2024-2028 (Comments to be submitted by December 31, 2023)

Exposure Draft 85, Improvements to IPSAS 2023 (last date to submit the comments by December 10, 2023)

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