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IPSASB: Prise de position ED 53 First-Time Adoption of Accrual Basis IPSASs |
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IPSASB: Prise de position ED Conceptual Framework 3: Measurements of Assets and Liabilities |
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IPSASB: Prise de position ED 47 Financial Statements Discussion and Analysis |
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IPSASB: Prise de position ED 56 Applicability of IPSASs |
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IPSASB: CP Heritage Assets in the Public Sector |
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IPSASB: Prise de position ED 48-52 Accounting of Interests in Other Entities |
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IPSASB: ED 73 COVID-19: Defferal of Effective Dates |
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IPSASB: Prise de position ED Conceptual Framework 3: Measurements of Assets and Liabilities |
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IPSASB: ED 75 Leasing |
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IPSAS: Prise de position CP IPSASs and GBEs |
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IPSASB: Prise de position CP Conceptual Framework: Presentation in General Purpose Financial Reports |
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IPSASB: ED 69 Public Sector Financial Instruments |
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IPSASB: Prise de position ED 45 |
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IPSASB: ED 70 Revenue with Performance Obligations |
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IPSASB: Prise de position ED Conceptual Framework 2: Elements and Recognition in Financial Statements |
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IPSASB: Prise de position Consultation Paper Reporting on the Long-Term Sustainability of Public Finances |
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IPSASB: Prise de position CP Public Sector Financial Instruments |
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IPSASB: Prises de position Conceptual Framework, Phases 1 to 3 |
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IPSASB: ED 71 Revenue without Performance Obligations |
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IPSASB: ED 82 Retirement Benefit Plans |
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IPSASB: Prise de position CP IPSASs and Government Finance Statistics Reporting Guidelines |
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IPSASB: Prise de position CP Social Benefits |
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IPSASB: ED 72 Transfer Expenses |
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IPSASB: CP Sustainability Reporting |
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Swiss GAAP RPC: Subventions |
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IPSASB: Prise de position ED 57 Impairment of Revalued Assets |
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IPSASB: ED 63 Social Benefits |
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IPSASB: CP Natural Resources |
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IPSASB: ED 80 Improvements to IPSAS 21 |
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IPSASB: ED 84 Concessionary Leases and Right-of-Use Assets In-kind |