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Comments IPSAS

The International Public Sector Accounting Standards IPSAS are the international accounting standards for the public sector. They are to be applied by public entities in accordance with the recommendations of the IPSAS Board. The IPSASs are based on the International Financial Reporting Standards (IFRS) and are adapted to the specific needs of organizational units in the public sector. They are issued in the English language, whereby various official translations are available. 

The IPSASB contains members representing a number of states. Switzerland is also represented on the IPSAS Board by Marc Wermuth (Federal Finance Administration). In addition Claudia Beier (Finance Administration of the Canton of Zurich) is also involved as Technical Advisor.

Consultations by the IPSAS Board are dealt with by the SRS-CSPCP. The documents are in the first instance dealt with by the Working Group IPSAS, which prepares a draft comment. This is discussed in the SRS-CSPCP and approved for submission to the IPSAS Board with accordance with the following procedure.
Procedure for consultations IPSAS Board

Swiss Comments to ConsultationsDate
ED 88 Arrangements Conveying Rights Over Assets (Amendments to IPSAS 47 and IPSAS 48)May 2024
ED 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)May 2024
ED 86 Exploration for and Evaluation of Mineral ResourcesMay 2024
Consultation Strategy and Work Program 2024-2028January 2024
ED 85 Improvements to IPSAS, 2023December 2023
ED 84 Concessionary Leases and Right-of-Use Assets In-kindMay 2023
ED 83 Sustainability Reporting - RPG 1 and 3December 2022
CP Natural ResourcesOctober 2022
CP Sustainability ReportingSeptember 2022
ED 82 Retirement Benefit PlansAugust 2022
ED 81 Update Conceptual Framework, chap. 3 and 5May 2022
Mid-Period Work Program ConsultationNovember 2021
ED 79 Non-current Assets Held for Sale and Discontinued OperationsOctober 2021
ED 78 Property-Plant-EquipmentOctober 2021
ED 77 MeasurementOctober 2021
ED 76 Update Conceptual FrameworkOctober 2021
ED 80 Improvements to IPSAS 2021September 2021
Swiss GAAP FER - Grants (in German)June 2021
ED 75 Leases
Information about leases
May 2021
ED 74 IPSAS 5, Borrowing costsFebruary 2021
ED 72 Transfer ExpensesNovember 2020
ED 71 Revenue without Performance ObligationNovember 2020
ED 70 Revenue with Performance ObligationED 71 Revenue without Performance ObligationNovember 2020
ED 73 COVID-19: Deferral of Effective DatesAugust 2020
ED 69 Public Sector Financial InstrumentsDecember 2019
ED 68 Improvements to IPSAS 2019October 2019
CP MeasurementOctober 2019
ED 67 Individual and Collective Services and Emergency Relief (Amendments to IPSAS 19)May 2019
ED 66 Improvements 2018 to IPSASs 36 and 41Octobre 2018
ED 65 Improvements to IPSASs 2018July 2018
CP Strategy and Work Plan 2019 - 2023June 2018
ED 64 LeasesJune 2018
ED 63 Social BenefitsMarch 2018
CP Revenue and Non-Exchange ExpensesDecember 2017
ED 62 Financial InstrumentsDecember 2017
CP Heritage Assets in the Public SectorSeptember 2017
CP Public Sector Financial InstrumentsDecember 2016
ED 61: Cash Basis IPSASJune 2016
ED 60: Public Sector CombinationsJune 2016
ED 59: Employee BenefitsMay 2016
ED 58: Improvements to IPSASs 2015January 2016
ED 57: Impairment of Revalued AssetsJanuary 2016
CP Social BenefitsJanuary 2016
ED 56: Applicability of IPSASsNovember 2015
Consultation Paper: IPSAS and GBEsDecember 2014
ED 55: Improvements to IPSASs 2014September 2014
Consultation Paper: IPSAS Strategy and Work Program 2015 - 2019July 2014
ED 54: Service Performance InformationJune 2014
Consultation Paper: Governance IPSASBApril 2014
ED 53: First Time Adoption of Accrual Basis IPSASsFebruary 2014
ED's 48-52: Accounting for Interests in Other EntitiesFebruary 2014
ED Conceptual Framework 4: Presentation in General Purpose Financial ReportsAugust 2013
ED Conceptual Framework 3: Measurement of Assets and Liabilities in Financial StatementsMarch 2013
ED Conceptual Framework 2: Elements and Recognition in Financial StatementsMarch 2013
Consultation Paper: IPSASs and Government Finance Statistics Reporting GuidelinesMarch 2013
Consultation Paper: Work Program 2013 - 2014October 2012
Consultation Paper: Public Sector CombinationsOctober 2012
ED 47: Financial Statement Discussion and AnalysisJuly 2012
Consultation Paper: Conceptual Framework, Presentation in General Purpose Financial ReportsMay 2012
Consultation Paper: Reporting Service Performance InformationFebruary 2012
ED 46: Reporting on the Long-Term Sustainability of a Public Sector Entity's FinancesFebruary 2012
ED Key Characteristics of the Public SectorSeptember 2011
ED 45: Improuvements to IPSASsJune 2011
ED 1: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (Phase 1)June 2011
Consultation Paper: Conceptual Framework, Elements and Recognition in Financial Statements (Phase 2)June 2011
Consultation Paper: Conceptual Framework, Measurement of Assets and Liabilities in Financial Statements (Phase 3)June 2011
ED 44: Improvements to IPSASsJune 2010
ED 43: Concession Arrangements: GrantorJune 2010
Consultation Paper : Reporting on the Long-Term Sustainability of Public FinancesMarch 2010
ED 42: Improvements to IPSASsSeptember 2009
ED 40-41 Intangible Assets - Entity Combinations from Exchange TransactionsAugust 2009
ED 37-39: Financial InstrumentsJuly 2009
ED 36: AgricultureJune 2009
Consultation Paper: Public Sector Conceptual FrameworkMarch 2009
ED 35: Borrowing CostsJanuary 2009