As acknowledged in the various documents issued for comment, it may be necessary for the IPSASB to issue a complete Framework for comment once the various phases are complete. Based on the final outcome of the Framework, the views expressed in this letter may be subject to change. Please feel free to contact me should you require clarification on any of our comments. Yours sincerely Erna Swart Chief Executive Officer
As acknowledged in the various documents issued for comment, it may be necessary for the IPSASB to issue a complete Framework for comment once the various phases are complete. Based on the final outcome of the Framework, the views expressed in this letter may be subject to change. Please feel free to contact me should you require clarification on any of our comments. Yours sincerely Erna Swart Chief Executive Officer
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