International Federation of Accountants
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1 International Federation of Accountants International Public Sector Accounting Standards Board John Stanford Deputy Director Ian Carruthers IPSASB Member & CIPFA Technical Director OECD Accrual Symposium 2011 IPSASB Update Paris March
2 IPSASB Strategic Themes Development of Conceptual Framework for Public Sector Public Sector Critical Projects (maintenance of alignment with IFRS, new projects, continuing emphasis on harmonization with statistical accounting) Outreach & Adoption Governance not a strategic theme, but an area for discussion, consultation and change
3 Conceptual Framework Package of documents issued in December 2010 includes: Exposure Draft on Phase 1: Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; Reporting Entity Consultation Paper on Phase 2: Elements and Recognition in Financial Statements Consultation Paper on Phase 3: Measurement of Assets and Liabilities in Financial Statements At a Glance Summaries for Consultation Papers Staff Draft, Key Characteristics of Public Sector Download from Dedicated session tomorrow
4 Public Sector Critical Projects: Current Projects & Projected Dates Long-Term Sustainability of Public Finances ED of Recommended Practice Guidelines: H Entity Combinations Consultation Paper: H Service Concession Arrangements: Grantor IPSAS: Q Annual Improvements Exposure Draft for approval at next week s meeting then biennial cycle Cash Basis Review Task Force reported: May 2010 Review & implementation of recommendations to be initiated Narrative Reporting Consultation Paper:Q4 2011/Q1: 2012
5 Public Sector Critical: Committed Projects (not yet started) Financial Instruments: Update of IPSASs To be activated when IFRS 9 finalized by IASB Financial Instruments: Public Sector Specific Includes Special Drawing Rights, Currency in Circulation, Monetary Gold Consolidated Financial Statements Joint Ventures Update or replacement of IPSAS 6 and IPSAS 8 Both linked to entity combinations Likely to be initiated in 2011
6 Public Sector Critical: Potential Projects for Initiation in 2011 Leases Revenue Recognition First Time Adoption Fair Value Emissions Trading Schemes IPSAS 23, Revenue from Non-Exchange Transactions: Improvements Social Benefits Government Business Enterprises
7 Governance Need to address as more jurisdictions adopt or incorporate IPSASs into standard-setting processes IPSASB not currently subject to oversight of Public Interest Oversight Board (PIOB) like other IFAC standard-setting Boards - IAASB, Ethics, Education Consultation in 2011 on two models: Moving under remit of modified PIOB Creation of public sector specific oversight board Creation of Consultative Advisory Group with Chair attending IPSASB meetings Aim for new oversight model to be in place in 2013
8 Outreach and Adoption (1) Active support of adoption and assisting implementation of international standards: key IFAC strategic aim for Not detracting from IPSASB s standard-setting budget Resource constraints an impediment for many years World Bank support Two important initiatives in 2011 Enhanced and updated Study 14: our key tool Train the Trainers package Government Finance Statistics Advisory Panel
9 Outreach and Adoption (2) Study 14 revised and re-issued (3 rd edition : January 2011 Key requirements of IPSASs (including 5 IPSAS issued in 2009 & 2010) Issues to be addressed in managing the process and assessing the necessary skills and competencies the adoption of the accrual basis of accounting; Addresses some areas where no IPSAS (social benefits) Also identifies other sources of useful guidance Download free from
10 Questions Discussion & Further Information Visit our webpage Or contact us by Chair IPSASB: andreasbergmann@ifac.org Technical Director: stepheniefox@ifac.org Project Coordinator Conceptual Framework : johnstanford@ifac.org
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