| Document Name |
| ED 210 - Exposure Draft on Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement |
| ED 209 - Exposure Draft on The International Public Sector Accounting Standards Board on Amendments to Consider IFRIC Interpretations. |
| ED 208 - Exposure Draft on Amendments to the Directive on Determining the GRAP Reporting Framework |
| ED 207 - Exposure Draft on GRAP 108 Post - Implementation Review of The Standard of GRAP on Statutory Receivables (GRAP 108) |
| ED 206 - Exposure Draft on IPSASB 2024-2028 Strategy Work Program Consultation |
| ED 205 - Exposure Draft on Social Benefits |
| ED 204 - Exposure Draft on Transfer of Functions Between Entities Under Common Control (GRAP 105), Transfer of Functions Between Entities not Under Common Control (GRAP 106), and Mergers (GRAP 107) |
| ED 203 - Exposure Draft on IPSASB ED 84 on Concessionary Leases and Right–of–use Assets in–kind |
| ED 202 - Exposure Draft on IGRAP on IGRAP on Foreign Currency Transactions and Advance Consideration |
| ED 201 -Exposure Draft on Improvements to Standards of GRAP 2022 |
| ED 200 -Exposure Draft on Post-Implementation Review of The Standard of GRAP on Accounting by Principals and Agents |
| ED 199 - Exposure Draft on IPSASB Consultation
Paper, Advancing Public Sector Sustainability Reporting
|
| ED 198 - Proposed Exposure Draft on GRAP 1 on
Presentation on Financial Statements |
| ED 197 - IPSASB Exposure Draft on proposed
Conceptual Framework Update: Chapter 3, Qualitative
Characteristics and Chapter 5, Elements in Financial Statements |
| ED 196 - Exposure Draft on Proposed Due Process
Handbook |
| ED 195 - Exposure Draft on Proposed amendments
to GRAP 103 on Heritage Assets |
| ED 194 - Exposure Draft on Proposed ASB's Work
Programme 2024-2026 |
| ED 193 - IPSASB Exposure Draft on Work Program
Consultation |
| ED 192 - IPSASB Exposure Draft on Improvements
to IPSAS,2021 |
| ED 191 - IPSASB Exposure Draft on Non-current
Assets Held for Sale and Discontinued Operations |
| ED 190 - IPSASB Exposure Draft on Property,
Plant and Equipment |
| ED 189 - IPSASB Exposure Draft on
Measurement |
| ED 188 - IPSASB Exposure Draft on Conceptual
Framework Update: Chapter 7, Measurement of Assets and
Liabilities in Financial Statements |
| ED 187 - IPSASB Exposure Draft on Leases
|
| ED 186 - IPSASB Exposure Draft on IPSAS 5
Borrowing Costs |
| ED 185 - Proposed IGRAP on Proposed IGRAP on The
Effects of Past Decisions on Materiality |
| ED 184 - Proposed Exposure Draft on the revision
of Employee Benefits |
| ED 183 - IPSASB Exposure Draft on Transfer
Expenses |
| ED 182 - IPSASB Exposure Draft on Revenue
without Performance Obligations |
| ED 181 - IPSASB Exposure Draft on Revenue with
Performance Obligations |
| ED 180 - Proposed Post - Implementation Review of
the Standard of GRAP on Heritage Assests |
| ED 179 - IPSASB Exposure Draft on Public Sector
Specific Financial Instruments: Amendments to IPSAS 41,
Financial Instruments |
| ED 178 - IPSASB Exposure Draft on Improvements to
IPSAS 2019 |
| ED 177 - Proposed Transitional provisions for
GRAP 104 |
| ED 176 - Proposed Improvements to Standards of
GRAP 2019 |
| ED 175 - IPSASB Consultation Paper on
Measurement |
| ED 174 - Proposed Directive on Application of GRAPs
by Public Entities |
| ED 173 - IPSASB Exposure Draft Collective and
Individual Services and Emergency Relief |
| ED 172 - Proposed Transitional Provisions for CET
colleges |
| ED 171 - ASB Consultation on work programme 2021 to
2023 |
| ED 170 - IPSASB Exposure Draft on Amendments IPSAS 36
and IPSAS 41 |
| ED 169 - Proposed Amendments to GRAP 1 |
| ED 168 - Proposed Guideline on Materiality |
| ED 167 - Proposed Revision to Standard of GRAP on
Financial Instruments |
| ED 166 - Proposed Guideline on Accounting for
Landfill Sites |
| ED 165 - Proposed Amendments to IGRAP 1 Applying
the Probability Test on Initial Recognition of Revenue |
| ED 164 - Proposed IGRAP on Accounting for
Adjustments to Revenue |
| ED 163 - IPSASB Exposure Draft on Improvements on
IPSAS |
| ED 162 - IPSASB Exposure Drafts on Strategy and Work
Plan |
| ED 161 - IPSASB Exposure Draft on Leases |
| ED 160 - IPSASB Exposure Draft on Social Benefits
|
| ED 159 - IPSASB Exposure Draft on Revisions Financial
Instruments |
| ED 158 - IPSASB Consultation Paper on Accounting for
Revenue and Non-Exchange Expenses |
| ED 157 - Proposed Transitional Provisions for
Interests in Other Entities |
| ED 156 - IPSASB Consultation Paper on Reporting for
Heritage in the Public Sector |
| ED 155 - Proposed Amendments to Directive 6 |
| ED 154 - Proposed Transitional provisions for
Living and Non-living Resources |
| ED 153 - Proposed IGRAP on Liabilities to Pay
Levies |
| ED 152 - Proposed Improvements to the Standards of
GRAP |
| ED 151 - Proposed IGRAP on Recognition and
Derecognition of Land |
| ED 150 - IPSASB Exposure Draft on Public Sector
Specific Financial Instruments |
| ED 149 - Proposed Conceptual Framework for General
Purpose Financial Reporting |
| ED 148 - Proposed Standard of GRAP on
Disclosure of Interests in Other Entities |
| ED 147 - Proposed Standard of GRAP on
Joint Arrangements |
| ED 146 - Proposed Standard of GRAP on
Investments in Associates and Joint Ventures |
| ED 145 - Proposed Standard of GRAP on
Consolidated Financial Statements |
| ED 144 - Proposed Standard of GRAP on
Separate Financial Statements |
| ED 143 - Proposed Standard of GRAP on Living and
Non-living Resources |
| ED 142 - IPSASB Exposure Draft on Public Sector
Combinations |
| ED 141 - IPSASB Exposure Draft on Amendments to IPSAS
25 Employee Benefits |
| ED 140 - Proposed Guideline on Housing
Arrangements |
| ED 139 - Proposed IGRAP on Recognition and
Derecognition of Land |
| ED 138 - Identifying projects to prioritise on the
ASB's work programme |
| ED 137 - IPSASB Exposure Draft on Improvements to
IPSASs 2015 |
|
ED 136 - IPSASB Exposure Draft on Impairment of
Revalued Assets |
| ED 135 - Proposed Amendments to Directives |
| ED 134 - Proposed GRAP Reporting Framework 2016/17 &
Amendments to Directive 5 |
| ED 133 - Proposed Transitional Provisions for GRAP
109 |
| ED 132 - IPSASB Consultation Paper on Social
Benefits |
| ED 131 - IPSASB Exposure Draft on The Applicability
of IPSAS's |
