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Exposure Draft 219 Exposure Draft on Proposed ED 96 Amendments to IPSAS 40 – Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities

Accounting Standards BoardRef: https://www.asb.co.za/ed-219/

Official source

Source domain: asb.co.za

Collected on 13 July 2026

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What this means

This text is an exposure draft page for “ED 219” from the Accounting Standards Board (ASB) in South Africa. It invites comments on the International Public Sector Accounting Standards Board (IPSASB) Exposure Draft 96, which proposes amendments to IPSAS 40 regarding the definition of an operation and the recognition of acquired liabilities and contingent liabilities. The excerpt mainly contains navigation/contact information and does not include the actual proposed amendments or the comment deadline.

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public consultation opportunityOngoing

Comment on proposed amendments to IPSAS 40

The Accounting Standards Board is inviting public comment on the proposed amendments to IPSAS 40, which relate to the definition of an operation and the recognition of acquired liabilities and contingent liabilities. Stakeholders can submit feedback on the exposure draft.

Who it is for: accountants, auditors, financial statement preparers, government officials, and other interested parties in the public sector
How to act on it: Submit a comment letter via email to info@asb.co.za or write to the address provided

Show the line this came from

ED 219 Exposure Draft on The International Public Sector Accounting Standards Board on Proposed ED 96 Amendments to IPSAS 40 - Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities Invitation to Comment

Facts

Places

City of Tshwane, Gauteng

Reference

https://www.asb.co.za/ed-219/

Key Takeaways

Document: ED 219
Subject: Invitation to comment on IPSASB ED 96 amendments to IPSAS 40
Topic: Definition of an operation
Topic: Recognition of acquired liabilities
Topic: Recognition of contingent liabilities
Organisation: Accounting Standards Board (ASB)
Contact address: 40 Church Square, Pretoria, 0002
Phone: +27 11 697 0660
Email: info@asb.co.za
Accounting Standards Board (ASB)
International Public Sector Accounting Standards Board (IPSASB)

Exposure Draft 219 Exposure Draft on Proposed ED 96 Amendments to IPSAS 40 &#8211; Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities

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Facts

Key Takeaways

Exposure Draft 219 Exposure Draft on Proposed ED 96 Amendments to IPSAS 40 – Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities