Edwin Ng is a Principal of the International Public Sector Accounting Standards Board (IPSASB). Since joining the IPSASB staff in 2019, Edwin has led the IPSASB’s projects on transfer expenses and natural resources. In addition, Edwin was involved in the development of the revenue standard and the IPSASB Staff Q&A documents on the financial reporting impacts of contingencies and financial guarantees, COVID-19 and climate change.

Prior to joining the IPSASB, Edwin worked for several years for the Canadian regulatory body overseeing listed company audits performed by public accounting firms. Before working as a regulator, Edwin worked in the department of professional practice at KPMG accounting firm in Canada and focused on complex issues relating to revenue recognition, income taxes, business combinations, consolidation, employee benefits, and financial instruments. During this time, Edwin also worked with a number of Canadian public sector corporations and utilities on accounting issues under the Canadian Public Sector Accounting Standards and IFRS.

Edwin holds a Master of Accounting degree from the University of Waterloo (Waterloo, Canada) and is a Canadian Chartered Professional Accountant.

John Stanford is currently working on the limited scope update of the Conceptual Framework.

Prior to that, John was Technical Director of International Public Sector Accounting Standards Board (IPSASB), initially on an acting basis, between April 2015 and March 2020. Responsible for management and delivery of IPSASB’s work program and, in conjunction with the IPSASB Chair, planning IPSASB’s outreach program. John joined the IPSASB staff in April 2005 and was appointed Deputy Director of IPSASB in July 2008.

John was a member of the IFRS Advisory Council between January 2016 and December 2018 and was a member of the European Union Advisory Group of Experts on Accounting Standards from 2006 until 2021.

Dave works with the IPSASB staff team to deliver the Board’s work program developing International Public Sector Accounting Standards (IPSAS) and sustainability reporting standards. Dave acts as a resource and source of advice for the Board Chair and establishes and maintains relationships with key stakeholders.

Prior to this role, Dave was a Principal with the IPSASB where he worked on several projects including financial instruments, measurement, and revenue.

Prior to joining the IPSASB, Dave worked for several years for big-4 accounting firms in Canada. During that time, he worked on complex accounting transactions as part of the accounting firm’s professional practice.

The IPSASB approved Concessionary Leases and Other Arrangements Conveying Rights over Assets (Amendments to IPSAS 43, IPSAS 47, and IPSAS 48). Amendments to IPSAS 43 and IPSAS 47 will be effective for periods on or after January 1, 2027. Earlier application is permitted.

Today, the International Public Sector Accounting Standards Board^® (IPSASB^®) has issued Improvements to IPSAS, 2021. The pronouncement was approved by the IPSASB in December 2021.

Improvements to IPSAS, 2021 includes minor improvements to IPSAS to address issues raised by stakeholders and minor amendments sourced from recent IFRS improvements and narrow scope projects.

About the IPSASB
The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.

About the Public Interest Committee
The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information.

Andrew van der Burgh became a member of the International Public Sector Accounting Standards Board in January 2023. He was nominated by the Accounting Standards Board (ASB) of South Africa.

Mr. Van der Burgh is an academic at the University of Pretoria, where he is responsible for the Chartered Accountancy programme and lecturing financial reporting. He is involved in accounting policy research with a specific focus on disclosures.

Prior to joining the university, Mr. Van der Burgh was a senior manager in the Deloitte Africa Accounting Technical Desk. He has been contributing to the establishment of accounting standards as a member of committees of the ASB and the South African Institute of Chartered Accountants (SAICA).

Mr. Van der Burgh is currently the Chair of the ASB which develops public sector accounting standards for South Africa.

Mr. Van der Burgh graduated from the University of Pretoria with an MCom Accounting Sciences in 2013 and received his CA(SA) designation from the SAICA in 2012.

His Technical Advisor is Elizna van der Westhuizen.

This project addresses general improvements and International Financial Reporting Standards^® (IFRS^®) alignment improvements to IPSAS. General improvements consist of proposals for minor amendments to IPSAS identified by stakeholders. IFRS alignment improvements consist of proposals for minor amendments to IPSAS sourced from recent IFRS improvements and narrow scope amendment projects.