Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), addresses transactions for collective and individual services and emergency relief. ED 67 forms part of the IPSASB’s broader non-exchange expenses project, proposing requirements for collective and individual services and emergency relief. The purpose of the IPSASB’s project on non-exchange expenses is to…