IPSASB Consultation Paper on 2013-2014 Work Program

This consultation focuses solely on the IPSASB’s work program for the period 2013-2014. It is designed to seek feedback on how the IPSASB should allocate its limited time and resources over this period in order to create a short-term work program that meets stakeholders’ needs.

Under the IPSASB’s current approved work program, there are a number of projects in progress as well as some that are approved but not yet commenced. As part of the IPSASB’s deliberations on work planning to date, the board has renewed its commitment to all projects in progress as well as to those that have been approved but not yet started

The input IPSASB receives will help develop that program for 2013-2014. IPSASB will then undertake a broader and more fundamental public consultation of its broad strategic direction in 2014.

Submitted Comment Letters

1. International Consortium of Government Financial Managers (United States)
September 21, 2012

2. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
October 11, 2012

3. Belgian Instituut van de Bedrijfsrevisoren - Institut des Réviseurs d'Entreprises (IBR-IRE) (Belgium)
October 16, 2012

4. Cour des comptes (France)
October 22, 2012

5. New Zealand Accounting Standards Board  (New Zealand)
October 22, 2012

6. Association of Government Accountants (United States)
October 24, 2012

7. Australasian Council of Auditors-General (Australia)
October 25, 2012

8. European Commission (Belgium)
October 25, 2012

9. The Swedish National Audit Office (Sweden)
October 25, 2012

10. Accounting Standards Board South Africa (South Africa)
October 26, 2012

11. Association of Chartered Certified Accountants (United Kingdom)
October 26, 2012

12. New Zealand Treasury (New Zealand)
October 26, 2012

13. CNOCP (France)
October 29, 2012

14. European Commission Eurostat (Luxembourg)
October 29, 2012

15. Government of the Province of British Columbia (Canada)
October 29, 2012

16. Abu Dhabi Accountability Authority (United Arab Emirates)
October 30, 2012

17. HoTARAC (Australia)
October 30, 2012

18. Michael Parry (United Kingdom)
October 30, 2012

19. Palladino Consulting Group (Argentina)
October 30, 2012

20. PricewaterhouseCoopers International Limited (United Kingdom)
October 30, 2012

21. Swedish National Financial Management Authority (Sweden)
October 30, 2012

22. The Japanese Institute of Certified Public Accountants (Japan)
October 30, 2012

23. Direction Générale des Finances Publiques (France)
October 31, 2012

24. ICAEW (United Kingdom)
October 31, 2012

25. Institute of Certified Public Accountants of Kenya  (Kenya)
October 31, 2012

26. Joint Accounting Bodies  (Australia)
October 31, 2012

27. Patrick Kabuya (United States)
October 31, 2012

28. Zambia Institute of Chartered Accountants  (Zambia)
October 31, 2012

29. Ernst & Young GmbH (Germany)
November 1, 2012

30. Australian Accounting Standards Board (Australia)
November 7, 2012

31. Ontario Canada Ministry of Finance (Canada)
November 7, 2012

32. CIPFA (United Kingdom)
November 8, 2012

33. Committee on Accounting for Public Benefit Entities - FRC UK (United Kingdom)
November 9, 2012

34. International Monetary Fund (United States)
November 9, 2012

35. Denise Silva Ferreira Juvenal (Brazil)
November 14, 2012

36. United Nations System (United States)
November 15, 2012

37. Tri Harta (Indonesia)
November 16, 2012

38. Federation of European Accountants (FEE) (Belgium)
November 20, 2012

Related Resources

• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of Assets and Liabilities in Financial Statements
• IPSASB Exposure Draft 47 - Financial Statement Discussion and Analysis
• IPSASs and Government Finance Statistics Reporting Guidelines
• Public Sector Combinations