Press release

22 June 2005

Update on International Standard on Disclosure Requirements


The deadline for comments on the proposed International Public Sector Accounting Standard on Financial Reporting Under the Cash Basis of Accounting – Disclosure Requirements for Recipients of External Assistance has now been reached. FEE has responded to the Exposure Draft. Upon the closure of the comment period the standard setter will consider the comments received on the Exposure Draft and may modify the proposed standard in light of those comments, before proceeding to issue a final standard.

The Exposure Draft proposes requirements for the disclosure of information about external assistance, including the terms and conditions that apply to external assistance received during the reporting period.

The International Public Sector Accounting Standards Board (IPSASB) (formerly the Public Sector Committee) sets International Public Sector Accounting Standards which are used by national, regional and local governments, related governmental agencies, and the constituencies they serve.


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