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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
The objective of the project is to develop financial reporting guidance on financial statement discussion and analysis.Contact: Annette Davis
First-Time Adoption of Accrual Basis IPSASs
The aim of the project is to develop a standard that provides requirements for the first-time adoption of accrual basis IPSASs.Contact: Stephenie Fox
This project aims to develop accounting and disclosure requirements for heritage assets.
Contact: John Stanford
To prescribe the accounting treatment for public sector 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
To use a principles-based approach to develop a consistent framework for reporting service performance information of public sector programs and services that focuses on meeting the needs of users.Contact: Gwenda Jensen
The objective of the project is to: Revise IPSAS 6, Consolidated and Separate Financial Statements and relocate guidance relating to consolidated financial statements in a separate standard; Revise IPSAS 7, Investments in Associates; Revise IPSAS 8, Interests in Joint Ventures; and Locate all disclosures relating to interests in other entities in a separate standard.
Contact: Stephenie Fox
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 2012)
To improve convergence between selected IPSASs and the related International Financial Reporting Standards (IFRSs) of the International Accounting Standards Board (IASB) to the extent appropriate for the public sector.Contact: Annette Davis
