Swiss Comments to Consultations |
Date |
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 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 |