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 Consultations Date
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 ObligationED 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