ED 96 proposes amendments to the definition of an operation and to the recognition of certain liabilities in IPSAS 40, Public Sector Combinations, which provides guidance on the acquisition or amalgamation of public sector operations.  

Please submit comments in English by June 30, 2026.

ED 95, Improvements to IPSAS Accounting Standards – Volume 10 proposes minor improvements to accrual basis IPSAS Standards regarding financial instruments, foreign exchange, and consolidated financial statements, as well as editorial clarifications.  

Please submit comments in English by June 30, 2026.