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C00474 1 (2011-09-09)

handle is hein.gao/gaobadqlu0001 and id is 1 raw text is: GA ~G A 0 AccountabHaty 'Integrity - Reliablity United States Government Accountability Office Washington, DC 20548 September 9, 2011 Technical Director International Public Sector Accounting Standards Board 277 Wellington Street West, 6h Floor Toronto, Ontario M5V 3H2 CANADA Subject: International Public Sector Accounting Standards Board Consultation Paper, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements The U.S. Government Accountability Office (GAO) is pleased to provide its comments on the International Public Sector Accounting Standards Board (JPSASB or Board) Consultation Paper entitled Conceptual Framework for General Purpose Tnancial 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. The Board has asked respondents for comments on the specific matters discussed in this Consultation Paper. We have provided responses in the enclosure. Please contact me at (202) 512-9471, franzel Jgao.gov or Robert Dacey, Chief Accountant, at (202) 512-7439, daceyr@gao..gov if you have any questions on GAO's perspectives. Sincerely yours, Jeanette Franzel, Managing Director Financial Management and Assurance Enclosure

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