New proposals for revenue and transfer expenses

Tier 1 and Tier 2 

Consultation Documents


Exposure Draft

At a Glance

IPSASB webinar

ED 70

Revenue with Performance Obligations

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ED 70


ED 71

Revenue without Performance Obligations

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ED 71


ED 72

Transfer Expenses

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ED 72

IPSASB: Overview of ED 70, ED 71 and ED 72





Submissions closed on 23 September 2020