Exposure Draft (ED) 76, Conceptual Framework Chapter 7, Measurement of Assets and Liabilities in Financial Statements: Update

[News]

Published: 

Mon, 2021-04-19

Items: 

ED 76

ED 76 and ED 77 At-a-Glance

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Disable Login Requirement: 

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Issues, Insights & Interest Areas: 

Public Sector/Sovereign Debt

Language: 

English

Publication Type: 

Exposure Drafts and Consultation Papers

Source: 

IPSASB

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 76, Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements.

ED 76 streamlines the measurement principles in the Conceptual Framework by eliminating unused measurement bases and enhancing focus on those that are commonly used. The ED proposes a clear measurement hierarchy to help stakeholders apply the principles in practice and aligns measurement concepts with the guidance provided in IPSAS.

Rel Date: 

Thu, 2021-04-22

Due Date: 

Mon, 2021-10-25

ED Status: 

1

Admin emails: 

LeahWeselowski@ifac.org

Due Date Emails: 

LeahWeselowski@ifac.org

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