19.11.2015 |
IPSASB: Prise de position ED 56 Applicability of IPSASs |
26.09.2017 |
IPSASB: CP Heritage Assets in the Public Sector |
15.02.2014 |
IPSASB: Prise de position ED 48-52 Accounting of Interests in Other Entities |
11.08.2020 |
IPSASB: ED 73 COVID-19: Defferal of Effective Dates |
28.03.2013 |
IPSASB: Prise de position ED Conceptual Framework 3: Measurements of Assets and Liabilities |
17.05.2021 |
IPSASB: ED 75 Leasing |
31.12.2014 |
IPSAS: Prise de position CP IPSASs and GBEs |
29.05.2012 |
IPSASB: Prise de position CP Conceptual Framework: Presentation in General Purpose Financial Reports |
23.12.2019 |
IPSASB: ED 69 Public Sector Financial Instruments |
27.06.2011 |
IPSASB: Prise de position ED 45 |
12.10.2020 |
IPSASB: ED 70 Revenue with Performance Obligations |
28.03.2013 |
IPSASB: Prise de position ED Conceptual Framework 2: Elements and Recognition in Financial Statements |
18.03.2010 |
IPSASB: Prise de position Consultation Paper Reporting on the Long-Term Sustainability of Public Finances |
29.12.2016 |
IPSASB: Prise de position CP Public Sector Financial Instruments |
20.06.2011 |
IPSASB: Prises de position Conceptual Framework, Phases 1 to 3 |
12.10.2020 |
IPSASB: ED 71 Revenue without Performance Obligations |
03.08.2022 |
IPSASB: ED 82 Retirement Benefit Plans |
28.03.2013 |
IPSASB: Prise de position CP IPSASs and Government Finance Statistics Reporting Guidelines |
11.01.2016 |
IPSASB: Prise de position CP Social Benefits |
12.10.2020 |
IPSASB: ED 72 Transfer Expenses |
12.09.2022 |
IPSASB: CP Sustainability Reporting |
25.06.2021 |
Swiss GAAP RPC: Subventions |
11.01.2016 |
IPSASB: Prise de position ED 57 Impairment of Revalued Assets |
05.03.2018 |
IPSASB: ED 63 Social Benefits |
24.10.2022 |
IPSASB: CP Natural Resources |
30.09.2021 |
IPSASB: ED 80 Improvements to IPSAS 21 |
10.05.2023 |
IPSASB: ED 84 Concessionary Leases and Right-of-Use Assets In-kind |
29.09.2014 |
IPSASB: Prise de position ED 55 Improvements to IPSASs 2014 |
23.02.2012 |
IPSASB: Prise de position CP Reporting Service Performance Information |
11.01.2016 |
IPSASB: Prise de position ED 58 Improvements to IPSASs 2015 |