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This Consultation Paper is the IPSASB’s first step in establishing a comprehensive measurement framework for the public sector. The Consultation Paper focuses on better aligning the IPSAS measurement requirements with those established in the Conceptual Framework. This project sets out to:

  1. Issue amended IPSAS with revised requirements for measurement at initial recognition, subsequent measurement, and measurement-related disclosure;
  2. Provide more detailed guidance on the implementation of historical cost, replacement cost, fulfillment cost, and fair value, and the circumstances under which these measurement bases will be used; and
  3. Address transaction costs and borrowing costs.

In an effort to better communicate with its constituents the IPSASB is testing a new consultation approach. This approach provides both:

  • A concepts-based discussion, in the Consultation Paper, which identifies areas where the IPSASB has reached preliminary views; and
  • An Illustrative Exposure Draft, which illustrates what a draft IPSAS could look like, given the IPSASB’s preliminary views.

 

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