El Consejo de Normas Internacionales de Contabilidad para el Sector Público^® (IPSASB^®) ha publicado su Directriz de Práctica Recomendada 3 (RPG 3), Reporte de la información sobre el funcionamiento de los servicios.

La RPG 3 brinda buenas directrices de práctica acerca del reporte de la información sobre el funcionamiento de los servicios. El desarrollo de esta RPG refleja el compromiso del IPSASB frente a los asuntos de información específicos al sector público, incluyendo aquellos relacionados con información adicional a los estados financieros.

"La prestación de servicios es la función principal de la gran mayoría de las entidades del sector público", afirmó Andreas Bergmann, presidente del IPSASB. "La información sobre el funcionamiento de los servicios es esencial para que los usuarios evalúen tanto los servicios suministrados como el uso efectivo y eficiente de los recursos por parte de las entidades del sector público cuando brindan tales servicios. La RPG 3 proporciona una orientación para apoyar la calidad de la información sobre el funcionamiento de los servicios —reportada por las entidades—, y ofrece un marco útil para aquellas entidades que aún no reportan esta información.

Esta directriz ofrece principios aplicables a la presentación de la información sobre el funcionamiento de los servicios, así como definiciones que establecen una terminología estandarizada para dicha información. Está dirigida a la entidad que reporta y abarca el periodo de información correspondiente a la información sobre el funcionamiento de los servicios. La RPG 3 también proporciona orientación sobre la selección de indicadores de funcionamiento que reflejen los logros de una entidad frente a sus objetivos de funcionamiento de los servicios, revelaciones sobre la base de la información reportada, y la discusión o el análisis relacionados con el funcionamiento de los servicios.

Según la RPG 3, la información sobre el funcionamiento de los servicios puede ser presentada, ya sea en el mismo informe con los estados financieros o en un informe individual; la directriz identifica igualmente los factores a considerar en la toma de decisión.

Acerca del IPSASB
El IPSASB desarrolla normas contables y guías para uso de las entidades del sector público. Las estructuras y los procesos que soportan las operaciones del IPSASB son facilitados por la IFAC. El IPSASB recibe el apoyo (tanto financiero como en especie) del Banco Mundial, el Banco Asiático de Desarrollo, los Contadores Profesionales Certificados de Canadá, el Consejo Sudafricano de Normas Contables, y los gobiernos de Canadá, Nueva Zelanda y Suiza.

Acerca de la IFAC^®
La IFAC es la organización global para la profesión contable, dedicada a servir el interés público a través del fortalecimiento de la profesión y contribuir en el desarrollo de economías internacionales sólidas. La IFAC se compone de 175 miembros y asociados en 130 países y territorios, representando aproximadamente a 2,5 millones de contadores en la práctica pública, la educación, el gobierno, la industria y el comercio.

This presentation from a March 27, 2015, webinar discusses key elements of the IPSASB’s Strategy and Work Plan for 2015 Forward and how input received shaped the final documents. 

To view the archived webinar, click here. Those who were not registered for the original event must complete the registration field before viewing.

The International Public Sector Accounting Standards Board^® (IPSASB^®) has published Recommended Practice Guideline 3 (RPG 3), Reporting Service Performance Information.

RPG 3 provides good practice guidelines on reporting service performance information. Development of this RPG reflects the IPSASB’s commitment to addressing public sector-specific reporting issues, including those that relate to information additional to the financial statements.

“Service provision is the primary function of the vast majority of public sector entities,” said IPSASB Chair Andreas Bergmann. “Service performance information is essential for users to evaluate the services provided and public sector entities’ efficient and effective use of resources to deliver those services. RPG 3 provides guidance to support the quality of service performance information already reported by entities and offers a useful framework for entities that have not yet started to report service performance information.”

RPG 3 provides principles applicable to the presentation of service performance information and definitions that establish a standardized service performance information terminology. It addresses the reporting entity and reporting period for service performance information. RPG 3 also provides guidance on the choice of performance indicators that show an entity’s achievements with respect to its service performance objectives, disclosures about the basis of the reported information, and service performance-related narrative discussion and analysis.

RPG 3 states that service performance information may be presented, either in the same report as the financial statements or in a separate report, and identifies factors to consider when making that decision.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB receives support (both direct financial and in-kind) from the World Bank, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, and the governments of Canada, New Zealand, and Switzerland.

About IFAC^®
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of over 175 members and associates in 130 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

Recommended Practice Guideline (RPG) 3, Reporting Service Performance Information, provides good practice guidelines on reporting service performance information.

Development of this RPG reflects the IPSASB’s commitment to addressing public sector-specific reporting issues, including those that relate to information additional to the financial statements. 

An At a Glance summary provides an overview of RPG 3, Reporting Service Performance Information.

Highlights from the IPSASB's March 10-13, 2015, meeting in Santiago, Chile.

:42 - Chair's Opening Remarks

1:34 - IPSASB Governance

2:56 - Reporting Service Performance

4:13 - Social Benefits

4:57 - Public Sector Combinations

6:05 - Public Sector Financial Instruments

6:49 - IPSASB Work Plan

10:16 - Government Business Enterprises

11:29 - Chair's Closing Remarks

14:04 - Next Meeting

During a consultative process, the International Public Sector Accounting Standards Board^® (IPSASB^®) sought input on its future strategic direction to ensure it continued to respond to the global financial reporting needs of governments and other public sector entities.
 
In a live webinar, IPSASB Technical Director Stephenie Fox discusses the key elements of the IPSASB’s Strategic Objectives for 2015 Forward and reviews how input received during the consultative process shaped the final document.

To accommodate an international audience, the webinar is being offered on two dates:

• Tuesday, March 24, 2015, 12 p.m. EDT
• Friday, March 27, 2015, 9:30 a.m. EDT

 
Please click here to register and select a date. 

The International Public Sector Accounting Standards Board^® (IPSASB^®) welcomes the IPSASB Governance Review Group’s final recommendations on the future governance of the IPSASB, released today. The recommendations include the establishment of a governance body—the Public Interest Committee—to ensure that the public interest is served by the IPSASB’s standard-setting activities, as well as the establishment of an IPSASB Consultative Advisory Group.

The Review Group was formed to assess the IPSASB’s governance arrangements and to make recommendations to strengthen these processes and structures.  It is chaired by the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), and World Bank; members are representatives from the Financial Stability Board (FSB), International Organization of Securities Commissions (IOSCO), and International Organization of Supreme Audit Institutions (INTOSAI).

“The IPSASB has a growing reputation as the international standard setter for the public sector, and its standards are increasingly considered benchmarks for public sector financial reporting,” noted IPSASB Chair Dr. Andreas Bergmann. “The Review Group’s recommendations on the board’s governance will provide further support to these trends by assuring governments and other stakeholders that the board is independent, that it acts in the public interest, and that its standards result from widespread and carefully considered comment from interested stakeholders around the world.”

The IPSASB Review Group has developed draft Terms of Reference for the Public Interest Committee and plans an inaugural meeting of the Committee by the end of March 2015. The recommendations are available here.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. It receives support (both direct financial and in-kind) from the World Bank, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, and the governments of Canada, New Zealand, and Switzerland. The structures and processes that support the operations of the IPSASB are facilitated by IFAC.

About IFAC^®
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of over 175 members and associates in 130 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

Narrated by IPSASB Deputy Director and Project Coordinator John Stanford, this presentation provides an overview of the key aspects of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework).

IPSAS 38 brings together the disclosures previously included in IPSASs 6–8. It also introduces new disclosure requirements, including those related to structured entities that are not consolidated and controlling interests acquired with the intention of disposal. 

IPSAS 37 establishes requirements for classifying joint arrangements and accounting for those different types of joint arrangements. Joint arrangements are classified as either joint operations or joint ventures. In a joint operation, the parties to the arrangement have rights to the assets and obligations for the liabilities relating to the arrangement. In a joint venture, the parties to the arrangement have rights to the net assets of the arrangement.