September 9, 2011, letter commenting on the IPSASB's Consultation Paper, "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:

Elements and Recognition in Financial Statements"

Published: Sep 9, 2011. Publicly Released: Sep 9, 2011.

Contact:

Jeanette M. Franzel
(202) 512-9471
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

The U.S. Government Accountability Office (GAO) is pleased to provide its comments on the International Public Sector Accounting Standards Board (IPSASB or "Board") Consultation Paper entitled Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements. We commend the IPSASB on developing its Conceptual Framework project to develop concepts, definitions, and principles that respond to the objectives, environment and circumstances of governments and public sector entities. We also appreciate that, to accommodate the differences between government financial reporting practices and special considerations, flexibility is an important concept for consideration.

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