Comments IPSAS | SRS-CSPCP

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 Claudia Beier (Finance Administration of the Canton of Zurich). In addition Florian Chatagny (Federal Finance Administration) 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.

Swiss Comments to Consultations	Date
ED 93 Definition of Material	June 2025
ED 92 Tangible Natural Resources	February 2025
ED 1 Climate-related Disclosures	February 2025
ED 91 Amendments to IPSAS 33 (First-time Adoption of IPSAS)	December 2024
ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement	November 2024
ED 89 Amendments to Consider IFRIC Interpretations	June 2024
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 Resources	May 2024
Consultation Strategy and Work Program 2024-2028	January 2024
ED 85 Improvements to IPSAS, 2023	December 2023
ED 84 Concessionary Leases and Right-of-Use Assets In-kind	May 2023
ED 83 Sustainability Reporting - RPG 1 and 3	December 2022
CP Natural Resources	October 2022
CP Sustainability Reporting	September 2022
ED 82 Retirement Benefit Plans	August 2022
ED 81 Update Conceptual Framework, chap. 3 and 5	May 2022
Mid-Period Work Program Consultation	November 2021
ED 79 Non-current Assets Held for Sale and Discontinued Operations	October 2021
ED 78 Property-Plant-Equipment	October 2021
ED 77 Measurement	October 2021
ED 76 Update Conceptual Framework	October 2021
ED 80 Improvements to IPSAS 2021	September 2021
Swiss GAAP FER - Grants (in German)	June 2021
ED 75 Leases Information about leases	May 2021
ED 74 IPSAS 5, Borrowing costs	February 2021
ED 72 Transfer Expenses	November 2020
ED 71 Revenue without Performance Obligation	November 2020
ED 70 Revenue with Performance Obligation ED 71 Revenue without Performance Obligation	November 2020
ED 73 COVID-19: Deferral of Effective Dates	August 2020
ED 69 Public Sector Financial Instruments	December 2019
ED 68 Improvements to IPSAS 2019	October 2019
CP Measurement	October 2019
ED 67 Individual and Collective Services and Emergency Relief (Amendments to IPSAS 19)	May 2019
ED 66 Improvements 2018 to IPSASs 36 and 41	Octobre 2018
ED 65 Improvements to IPSASs 2018	July 2018
CP Strategy and Work Plan 2019 - 2023	June 2018
ED 64 Leases	June 2018
ED 63 Social Benefits	March 2018
CP Revenue and Non-Exchange Expenses	December 2017
ED 62 Financial Instruments	December 2017
CP Heritage Assets in the Public Sector	September 2017
CP Public Sector Financial Instruments	December 2016
ED 61: Cash Basis IPSAS	June 2016
ED 60: Public Sector Combinations	June 2016
ED 59: Employee Benefits	May 2016
ED 58: Improvements to IPSASs 2015	January 2016
ED 57: Impairment of Revalued Assets	January 2016
CP Social Benefits	January 2016
ED 56: Applicability of IPSASs	November 2015
Consultation Paper: IPSAS and GBEs	December 2014
ED 55: Improvements to IPSASs 2014	September 2014
Consultation Paper: IPSAS Strategy and Work Program 2015 - 2019	July 2014
ED 54: Service Performance Information	June 2014
Consultation Paper: Governance IPSASB	April 2014
ED 53: First Time Adoption of Accrual Basis IPSASs	February 2014
ED's 48-52: Accounting for Interests in Other Entities	February 2014
ED Conceptual Framework 4: Presentation in General Purpose Financial Reports	August 2013
ED Conceptual Framework 3: Measurement of Assets and Liabilities in Financial Statements	March 2013
ED Conceptual Framework 2: Elements and Recognition in Financial Statements	March 2013
Consultation Paper: IPSASs and Government Finance Statistics Reporting Guidelines	March 2013
Consultation Paper: Work Program 2013 - 2014	October 2012
Consultation Paper: Public Sector Combinations	October 2012
ED 47: Financial Statement Discussion and Analysis	July 2012
Consultation Paper: Conceptual Framework, Presentation in General Purpose Financial Reports	May 2012
Consultation Paper: Reporting Service Performance Information	February 2012
ED 46: Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances	February 2012
ED Key Characteristics of the Public Sector	September 2011
ED 45: Improuvements to IPSASs	June 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 IPSASs	June 2010
ED 43: Concession Arrangements: Grantor	June 2010
Consultation Paper : Reporting on the Long-Term Sustainability of Public Finances	March 2010
ED 42: Improvements to IPSASs	September 2009
ED 40-41 Intangible Assets - Entity Combinations from Exchange Transactions	August 2009
ED 37-39: Financial Instruments	July 2009
ED 36: Agriculture	June 2009
Consultation Paper: Public Sector Conceptual Framework	March 2009
ED 35: Borrowing Costs	January 2009