Schweizer Kommentar zur Vernehmlassung |
Datum |
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 |