Schweizer Kommentar zur Vernehmlassung | Datum |
ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement | November 2024 |
ED 89 Amendments to Consider IFRIC Interpretations | Juni 2024 |
ED 88 Arrangements Conveying Rights Over Assets (Amendments to IPSAS 47 and IPSAS 48) | Mai 2024 |
ED 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) | Mai 2024 |
ED 86 Exploration for and Evaluation of Mineral Resources | Mai 2024 |
Consultation Strategy and Work Program 2024-2028 | Januar 2024 |
ED 85 Improvements to IPSAS, 2023 | Dezember 2023 |
ED 84 Concessionary Leases and Right-of-Use Assets In-kind | Mai 2023 |
ED 83 Sustainability Reporting - RPG 1 and 3 | Dezember 2022 |
CP Natural Resources | Oktober 2022 |
CP Sustainability Reporting | September 2022 |
ED 82 Retirement Benefit Plans | August 2022 |
ED 81 Update Conceptual Framework, chap. 3 and 5 | Mai 2022 |
Mid-Period Work Program Consultation | November 2021 |
ED 79 Non-current Assets Held for Sale and Discontinued Operations | Oktober 2021 |
ED 78 Property-Plant-Equipment | Oktober 2021 |
ED 77 Measurement | Oktober 2021 |
ED 76 Update Conceptual Framework | Oktober 2021 |
ED 80 Improvements to IPSAS 2021 | September 2021 |
Swiss GAAP FER - Subventionen | Juni 2021 |
ED 75 Leasing Information about leases | Mai 2021 |
ED 74 IPSAS 5, Borrowing costs | Februar 2021 |
ED 72 Transfer Expenses | November 2020 |
ED 71 Revenue without Performance Obligation | November 2020 |
ED 70 Revenue with Performance Obligation | November 2020 |
ED 73 COVID-19: Deferral of Effective Dates | August 2020 |
ED 69 Public Sector Financial Instruments | Dezember 2019 |
ED 68 Improvements to IPSAS 2019 | Oktober 2019 |
CP Measurement | Oktober 2019 |
ED 67 Individual and Collective Services and Emergency Relief (Amendments to IPSAS 19) | Mai 1029 |
ED 66 Improvements 2018 to IPSASs 36 and 41 | Oktober 2018 |
ED 65 Improvements to IPSASs 2018 | Juli 2018 |
CP Strategy and Work Plan 2019 - 2023 | Juni 2018 |
ED 64 Leases | Juni 2018 |
ED 63 Social Benefits | März 2018 |
CP Revenues and Non-Exchange Expenses | Dezember 2017 |
ED 62 Financial Instruments | Dezember 2017 |
CP Heritage Assets in the Public Sector | September 2017 |
CP Public Sector Financial Instruments | Dezember 2016 |
ED 61: Cash Basis IPSAS | Juni 2016 |
ED 60: Public Sector Combinations | Juni 2016 |
ED 59: Employee Benefits | Mai 2016 |
ED 58: Improvements to IPSASs 2015 | Januar 2016 |
ED 57: Impairment of Revalued Assets | Januar 2016 |
CP Social Benefits | Januar 2016 |
ED 56: Applicability of IPSASs | November 2015 |
Consultation Paper: IPSAS and GBEs | Dezember 2014 |
ED 55: Improvements to IPSASs 2014 | September 2014 |
Consultation Paper: IPSAS Strategy and Work Program 2015 - 2019 | Juli 2014 |
ED 54: Service Performance Information | Juni 2014 |
Consultation Paper: Governance IPSASB | April 2014 |
ED 53: First Time Adoption of Accrual Basis IPSASs | Februar 2014 |
ED's 48-52: Accounting for Interests in Other Entities | Februar 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 | März 2013 |
ED Conceptual Framework 2: Elements and Recognition in Financial Statements | März 2013 |
Consultation Paper: IPSASs and Government Finance Statistics Reporting Guidelines | März 2013 |
Consultation Paper: Work Program 2013 - 2014 | Oktober 2012 |
Consultation Paper: Public Sector Combinations | Oktober 2012 |
ED 47: Financial Statement Discussion and Analysis | Juli 2012 |
Consultation Paper: Conceptual Framework, Presentation in General Purpose Financial Reports | Mai 2012 |
Consultation Paper: Reporting Service Performance Information | Februar 2012 |
ED 46: Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances | Februar 2012 |
ED Key Characteristics of the Public Sector | September 2011 |
ED 45: Improuvements to IPSASs | Juni 2011 |
ED 1: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (Phase 1) | Juni 2011 |
Consultation Paper: Conceptual Framework, Elements and Recognition in Financial Statements (Phase 2) | Juni 2011 |
Consultation Paper: Conceptual Framework, Measurement of Assets and Liabilities in Financial Statements (Phase 3) | Juni 2011 |
ED 44: Improvements to IPSASs | Juni 2010 |
ED 43: Concession Arrangements: Grantor | Juni 2010 |
Consultation Paper : Reporting on the Long-Term Sustainability of Public Finances | März 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 | Juli 2009 |
ED 36: Agriculture | Juni 2009 |
Consultation Paper: Public Sector Conceptual Framework | März 2009 |
ED 35: Borrowing Costs | Januar 2009 |