Comments on Exposure Draft 81 "Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements"
June 02, 2022
On May 31, 2022, the JICPA submitted comments on Exposure Draft 81 〝Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements" to the International Public Sector Accounting Standards Board (IPSASB).
JICPA's comment letter to the IPSASB can be obtained at: