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The International Public Sector Accounting Standards Board® (IPSASB®) develops International Public Sector Accounting StandardsTM (IPSASsTM), accrual-based standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world. Through these standards, the IPSASB aims to enhance the quality, consistency, and transparency of public sector financial reporting worldwide. The IPSASB also issues guidance and facilitates the exchange of information among accountants and others who work in the public sector and promotes the acceptance of and international convergence to IPSASs. The IPSASB’s "A Closer Look" series explores individual governments and the challenges and benefits each has faced in adopting accrual accounting and IPSASs.
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IPSASB 2013-2014 Update: Leading Through Change
The International Public Sector Accounting Standards Board (IPSASB) has released its 2013-2014 Update, Leading through Change.
In addition to containing reports from the Chair and Technical Director, it highlights the IPSASB’s work in completing the Public Sector Conceptual Framework and developments regarding its outreach efforts, future strategy and work program, and governance and oversight.
IPSAS: The Greek Elephant in the Room
In Public Finance International, current CIPFA International chair and former IFAC CEO Ian Ball writes of the consequences of the Greek government’s failure to adopt international accounting standards.
Emilita L. Villanueva
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