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Projects
Alignment of IPSASs and Public Sector Statistical Reporting Guidance
To further enhance and promote the harmonization of public sector accounting standards and statistical reporting standards for the public sector.Contact: Gwenda Jensen
Read moreThe main objective of the project is to identify any major difficulties that public sector entities have encountered in implementing the Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting and determine whether the IPSAS should be modified or if further guidance should be provided by the IPSASB. As part of the review process, the IPSASB asked those who have been involved in the adoption of the Cash Basis IPSAS in developing economies to complete a questionnaire on their experiences with respect to implementation issues. These materials were also available in Spanish and French.
Contact: Paul Sutcliffe
Financial Statement Discussion and Analysis (formerly Narrative Reporting)
Contact: Joy Keenan
First-Time Adoption of Accrual IPSASs
Contact: Stephenie Fox
This project aims to develop accounting and disclosure requirements for heritage assets.
Contact: John Stanford
Public Sector Combinations (formerly Entity Combinations)
Contact: Annette Davis
Public Sector Conceptual Framework
The objective of the project is to develop a Public Sector Conceptual Framework which is applicable to the preparation and presentation of general purpose financial reports of public sector entities.Contact: John Stanford
Reporting on the Long-Term Sustainability of Public Finances
To produce a framework for the reporting and disclosure of information related to the long-term fiscal sustainability of governmental programs.Contact: John Stanford
Reporting Service Performance Information
Contact: Stephenie Fox
Contact: Annette Davis
Service Concession Arrangements
The objective of the project will be to develop financial reporting guidance on service concession arrangements.Contact: Joy Keenan
The objective of the project is to identify the circumstances and manner in which expenses and liabilities of certain social benefits of governments should be reflected in the financial statements.
Contact: John Stanford
Updating IPSASs (Tracking Table posted to the internet December 2011)
To improve convergence between selected IPSASs and the related International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) of the International Accounting Standards Board (IASB) to the extent appropriate for the public sector.Contact: Annette Davis
Key Contacts
- Andreas Bergmann, Chair
andreas.bergmann@zhaw.ch - Stephenie Fox, Technical Director stepheniefox@ifac.org
LATEST PUBLICATIONS & RESOURCES
IPSASB Response to Eurostat
IPSASB Comment LettersIPSASB Exposure Draft 47 - Financial Statement Discussion and Analysis
IPSASB Exposure Drafts and Consultation Papers
Comments due by: Jul 30, 2012
Submit a comment2011 Manual de Pronunciamientos Internacionales de Contabilidad del Sector Público
IPSASB Handbooks
