English

Name short

Color

#083862

Content of Professional Education Programs - Proposed International Education Standard for Professional Accountants

The aim of this Standard is to ensure that candidates for membership of an IFAC member body have enough advanced professional education to enable them to function as competent professional accountants in an increasingly complex and demanding environment. The issue of keeping up this competence is dealt with in IES 100, "Continuing professional education and development."

Published:
Jun 29, 2002
|
Assessment of Professional Competence - Proposed International Education Standard for Professional Accountants

This Standard prescribes the requirement for a process of assessment of a candidate

Published:
Jun 29, 2002
|
No. 5 - RESOURCE ACCOUNTING: Framework of Accounting Standard Setting in the UK Central Government Sector

This paper considers the experiences of the United Kingdom, which decided to move to an accrual basis for both budgeting and financial reporting in 1995. It highlights some of the key arguments influencing the decision to adopt an accrual system, not just for financial reporting, but also for budgeting.

May 31, 2002

IPSASB

English
An Assessment of International Needs and Analysis of the Activities Offered within Seven Member Bodies

As national bodies become more aware of their SMP constituents and their needs, at least some of those bodies have been taking actions and developing programs to help SMPs play a more effective role in the domestic marketplace. But, to deal with the presence and needs of SMPs on an international scale, it is first necessary to determine just where they fit into the global picture.

Oct 31, 2001

IFAC

English
No. 4 - The Delegation of Public Services in France - An Original Method of Public Administration: Delegated Public Service

This occasional paper describes the specific framework designed in France to manage the relationship between a government entity and a private sector entity contracted to deliver a certain service, and to ensure an adequate level of information and accountability.

Aug 31, 2001

IPSASB

English
Study 13 - Governance in the Public Sector

This Study focuses on governance arrangements in the public sector; specifically on the responsibilities of a governing body of a public sector controlled entity. The IPSASB (formerly the Public Sector Committee) believes that the publication of this Study will contribute to good governance and accountability in the public sector throughout the world.

Jul 31, 2001

IPSASB

English
Study 12 - Perspectives on Cost Accounting for Governments

This new study assists government financial aid officers and other government accountants in their efforts to develop and implement cost accounting.

Aug 31, 2000

IPSASB

English
Invitation to Comment: Impairment of Assets

The purpose of this Invitation to Comment (ITC) is to seek comments on the appropriate accounting treatment for the impairment of assets in International Public Sector Accounting Standards (IPSASs). This ITC explores certain issues associated with a general impairment test. It does not deal with the impairment of assets for which a specific impairment test is established through another accounting standard. For example, the impairment of inventories is not covered in this ITC because it is dealt with in International Public Sector Accounting Standard ED 11 Inventories.

Published:
Jun 30, 2000
|
Study 11 - Government Financial Reporting: Accounting Issues and Practices

The Study aims to assist governments at all levels in the identification of issues associated with financial reporting. Although some parts of the Study may relate to national governments only, other parts are applicable to all levels of government.

Apr 30, 2000

IFAC

English
Study 10 - Definition and Recognition of Expenses/Expenditures

This Study examines the concepts, principles and issues related to the treatment of expenses/expenditures in general purpose financial statements of governments and other non-business public sector entities.

Governments are under growing pressures not only to manage their funds effectively, but also to show their management has been effective. To achieve this, governments need complete information about their expenses/expenditures in order to assess their revenue requirements, the sustainability of their programs and their flexibility.

Nov 30, 1996

IPSASB

English

Subscribe to English