{"id":5740,"date":"2024-12-12T09:02:38","date_gmt":"2024-12-12T08:02:38","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/?p=5740"},"modified":"2024-12-12T09:02:38","modified_gmt":"2024-12-12T08:02:38","slug":"comment-lettters-public-sector-accounting-committee","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2024\/12\/12\/comment-lettters-public-sector-accounting-committee\/","title":{"rendered":"Comment lettters &#8211; Public Sector Accounting Committee"},"content":{"rendered":"<p style=\"text-align: justify;\">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\u2019s (International Public Sector Accounting Standards Board) public consultation process. The two letters refer respectively to \u201cExposure Draft 90: \u00a0Amendments to IPSAS as a result of the application of IPSAS 46 \u2013 Measurement\u201d and \u201cExposure Draft 91: Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33)\u201d. We are grateful to Marco Bisogno (Department of Management &amp; Innovation Systems, University of Salerno, Italy) and Josette Caruana (Faculty of Economics, Management &amp; Accountancy, University of Malta, Malta) for their contributions in developing the comment letter to ED 90.<\/p>\n<p style=\"text-align: justify;\">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 <a href=\"https:\/\/psaar.net\/eaa-psac\" target=\"_blank\" rel=\"noopener\">https:\/\/psaar.net\/eaa-psac<\/a>.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p><a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2024\/12\/ED-90-comments_2024-11-29_FINAL.pdf\">ED 90 comments_2024-11-29_FINAL<\/a><\/p>\n<p><a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2024\/12\/EAA_PSAC_ED-91_10122024_FINAL.pdf\">EAA_PSAC_ED 91_10122024_FINAL<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u2019s (International Public Sector Accounting Standards Board) public consultation [&hellip;]<\/p>\n","protected":false},"author":1030,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[110],"tags":[221,139],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment lettters - Public Sector Accounting Committee - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment lettters - Public Sector Accounting Committee - ARC\" \/>\n<meta property=\"og:description\" content=\"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\u2019s (International Public Sector Accounting Standards Board) public consultation [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/blog\/2024\/12\/12\/comment-lettters-public-sector-accounting-committee\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-12T08:02:38+00:00\" \/>\n<meta name=\"author\" content=\"SANDRA COHEN\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"SANDRA COHEN\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/arc\/blog\/2024\/12\/12\/comment-lettters-public-sector-accounting-committee\/\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/2024\/12\/12\/comment-lettters-public-sector-accounting-committee\/\",\"name\":\"Comment lettters - Public Sector Accounting Committee - ARC\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\"},\"datePublished\":\"2024-12-12T08:02:38+00:00\",\"dateModified\":\"2024-12-12T08:02:38+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/c18a23ea7fbb8596616ef6bef2412ced\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/arc\/blog\/2024\/12\/12\/comment-lettters-public-sector-accounting-committee\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\",\"url\":\"https:\/\/eaa-online.org\/arc\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/arc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/c18a23ea7fbb8596616ef6bef2412ced\",\"name\":\"SANDRA COHEN\",\"sameAs\":[\"https:\/\/www.linkedin.com\/in\/sandra-cohen-0915aa3a\/\"],\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/members\/1030\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment lettters - Public Sector Accounting Committee - ARC","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Comment lettters - Public Sector Accounting Committee - ARC","og_description":"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. 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