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Strategy and Work Plan 2019-2023

The IPSASB adopted an open and inclusive process throughout the development of the 2019-2023 Strategy and Work Plan. This included discussions and dialogue with different stakeholder groups including: (a) National standard setters (through the Public Sector Standard Setters Forum); (b) Jurisdictions using IPSAS or in the process of adopting and implementing IPSAS; and (c) The IPSASB Consultative Advisory Group (CAG) and the Public Interest Committee (PIC).

Information and Communications Technology Literature Review

Changes in the technology used in the business world have an impact on the information and communications technology skills professional accountants need—both current accountants as well as aspiring accountants. Assessing necessary skills and meeting the need are a challenge for the accounting profession, especially when combined with the growing importance of behavioral skills.

IAESB
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IAASB December 2017 Meeting Highlights Podcast

English

Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 

00:15 – Introduction: Matt Waldron, IAASB Technical Director
00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director
03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 
05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 
10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair
19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director

Meeting Highlights Listen & Subscribe in iTunes
IAASB December 2017 Meeting Highlights Podcast

Exposure Draft 64, Leases

The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 64, Leases.

The Exposure Draft proposes a single right-of-use model for lease accounting that will replace the risks and rewards incidental to ownership model in IPSAS 13, Leases

For lessees, ED 64 proposes accounting requirements that are converged with IFRS 16, Leases issued by the International Accounting Standards Board. For lessors, ED 64 proposes a right-of-use model specifically designed for public sector financial reporting.

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Jens Engelhardt

Job Title

IESBA Technical Advisor for Prof. Dr. Jens Poll

Country

Germany

Dr. Jens Engelhardt became Technical Advisor to Prof. Dr. Jens Poll in January 2018. Dr. Engelhardt is Senior Manager in the Audit & Accounting Division at the German Chamber of Public Accountants (Wirtschaftsprüferkammer – WPK). He is a member of Accountancy Europe (AE)’s Professional Ethics and Competencies Working Group.

Dr. Engelhardt is a lawyer and holds a PhD in comparative law.