International consultation documents

  • The Board’s standard-setting activities involve participation in and influencing of international standard-setting.
  • When the IPSASB issues a consultation document (e.g., Exposure Draft, Consultation Paper and Request for Information), the Board reissues the documents locally along with a Board-specific Invitation to Comment. The same consultation process applied to local Exposure Drafts will be applied when the Board reissues the IPSASB documents for comment. The only difference is that the Board does not approve their publication as it relies on the IPSASB’s own due process for publishing consultation documents