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Comment letters to the Accounting Standards Board

Title	Number	Comment letter
Consolidated and Seperate Financial Statements	ED 18	IPFA covering letter ED 18 and ED 19 Detailed comments ED 18
Interest in Joint Ventures	ED 19	IPFA covering letter Ed 18 and ED 19 Detailed comments ED 19
Provisions, Contingent Liabilitites and Contingent Assets	ED 20	IPFA covering letter ED 20 Detailed comments ED 20
Agriculture	ED 21	IPFA Covering letter ED 21 Detailed comments ED 21
Non-current Assets held for Sale and Discontinued Operations	ED 22	IPFA covering letter ED 22 Detailed comments ED 22
Revenue from Exchange Transactions	ED 23	IPFA covering letter ED 23 Detailed comments ED 23
Private Public Partnerships (PPP)	ED 24	IPFA covering letter ED 24 Detailed comments ED 24
Revenue from non-exchange transactions (including taxes and transfers)	ED 26	IPFA covering letter ED 26 Detailed Comments ED 26
Impairment of Assets	ED 28 and 29	IPFA covering letter ED 28 and ED 29 Detailed comments ED 28 and 29
Construction Contracts	ED 30	IPFA covering letter ED 30
Events after the Reporting Date	ED 31	IPFA covering letter ED's 31 to 33 Detailed Comments ED's 31 to 33
Financial Reporting in Hyperinflationary Economies	ED 32	IPFA covering letter ED's 31 to 33 Detailed Comments ED's 31 to 33
The Effects of Change in Foreign Exchange Rates	ED 33	IPFA covering letter ED's 31 to 33 Detailed Comments ED's 31 to 33
Employee Benefits	ED 34	IPFA covering letter ED 34 Detailed comments ED 34

Comment letters to the Office of the Accountant-General (National Treasury)

Submission on:	Comment letter
Specimen Financial Statements for National and Provincial Departments (2006/07), Guide for the Preparation of Annual Reports, and Treatment of Unauthorised Expenditure	IPFA and SAICA submission
Public Entities' Consolidation Template	IPFA and SAICA submission

Comment letters to the International Federation of Accountants

Title	Number	Comment letter
External Assistance	ED 24	IFAC letter ED 24 Detailed comments ED 24 Part A to C Detailed comments ED 24
Preface to International Public Sector Accounting Standards	ED 25	IPFA covering letter ED 25
Accrual Basis - Improvements to International Public Sector Accounting Standards	ED 26	IPFA covering letter ED 26 Detailed comments ED 26
Accrual Basis and Cash Basis - Presentation of Budget Information in Financial Statements	ED 27	IPFA covering letter ED 27 Detailed comments ED 27