Exposure Draft 69, Public Sector Financial Instruments, Amendments to IPSAS 41, Financial Instruments

August 27, 2019

Published: IFAC

Exposure Draft 69, Public Sector Financial Instruments, Amendments to IPSAS 41, Financial Instruments provides guidance on how to account for a number of important categories of financial instruments that are unique to the public sector.

The proposed new Standard will augment existing guidance in IPSAS 41, Financial Instruments, and improves that Standard’s requirements by introducing guidance on:

·         Monetary gold;

·         Currency in circulation;

·         IMF quota subscriptions; and

·         Special Drawing Rights.

Please submit your comments by December 31, 2019.

https://www.ifac.org/publications-resources/exposure-draft-69-public-sector-financial-instruments-amendments-ipsas-41

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