The IPSASB has published the ED 'Improvements to IPSAS, 2018' with proposed amendments to IPSAS to address issues raised by stakeholders and to converge with amendments to IFRSs.
The proposed IFRS convergence amendments reflect the following IASB amendments:
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Annual Improvements to IFRSs 2011 – 2013 Cycle (issued December 2013)
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Disclosure Initiative (Amendments to IAS 7) (issued January 2016)
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Transfers of Investment Property (Amendments to IAS 40) (issued December 2016)
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Annual Improvements to IFRSs 2014 – 2016 Cycle (issued December 2016)
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IFRIC 22 Foreign Currency Transactions and Advance Consideration (issued December 2016)
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Annual Improvements to IFRS Standards 2015 – 2017 Cycle (issued December 2017)
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Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) (issued February 2018)
Comments are requested by 15 July 2018.
Full ED
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