We would like to share with you that the EAA PSAC, as part of its mission, has started participating in public consultation processes that are relevant to public sector accounting standard setting. In this realm, PSAC has drafted and submitted two research-based comment letters to the IPSASB’s (International Public Sector Accounting Standards Board) public consultation process. The two letters refer respectively to “Exposure Draft 90: Amendments to IPSAS as a result of the application of IPSAS 46 – Measurement” and “Exposure Draft 91: Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)”. We are grateful to Marco Bisogno (Department of Management & Innovation Systems, University of Salerno, Italy) and Josette Caruana (Faculty of Economics, Management & Accountancy, University of Malta, Malta) for their contributions in developing the comment letter to ED 90.
The comment letters will be available on the IPSASB website and can be also accessed from the Public Sector Accounting Abstracts Research (PSAAR) portal at https://psaar.net/eaa-psac.
The documents issued by the EAA PSAC reflect only the views of their signatories, not the collective perspective of the wider research community nor of the institutions affiliated with its members or the European Accounting Association.
