Agenda Item 1.7: IPSAS-IFRS Alignment Dashboard
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1 Agenda Item 1.7: IPSAS-IFRS Alignment Dashboard João Fonseca, Principal IPSASB Meeting Washington D.C., USA March 12 15, 2019 Page 1 Proprietary and Copyrighted Information
2 Agenda Item 1.7 Outline Change of Alignment Status Legend Legend Degree Updated for Relevant IFRS Changes Change of Degree of Public Sector Specificity IPSAS 1, Presentation of Financial Statements Page 2 Proprietary and Copyrighted Information
3 Change of the Alignment Status Legend Publication of the IPSASB S&W Need to provide a more detailed classification of IPSASB s projects when assessing Degree Updated for Relevant IFRS Changes Diversity of potential IFRS changes to IPSAS need to reflect alignment impact of projects currently in progress Updated for approval of Strategy and Work Plan Page 3 Proprietary and Copyrighted Information
4 Change of the Alignment Status Legend Degree Updated for Relevant IFRS Changes 2018 Dashboard 2019 Dashboard Updated Amendments available for consideration Updated Relevant IFRS changes to be considered in current project Relevant IFRS changes not yet considered without active alignment project New IFRS to be considered in current project Superseded IFRS New IFRS not yet considered without active alignment project Page 4 Proprietary and Copyrighted Information
5 Change of the Alignment Status Legend Table 1 IPSAS and Equivalent IFRS Summary 2 IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements 2, Cash Flow Statements IAS 7 3, Accounting Policies, Changes in Accounting Estimates and Errors 4, The Effects of Changes in Foreign Exchange Rates IAS 1 18, Segment Reporting IAS 14 19, Provisions, Contingent Liabilities and Contingent Assets IAS 37 32, Service Concession Arrangements: Grantor 33, First-time Adoption of Accrual Basis IPSASs IFRIC 12, SIC 29 IAS 8 20, Related Party Disclosures IAS 24 34, Separate Financial Statements IAS 27 IAS 21 5, Borrowing Costs IAS 23 9, Revenue from Exchange Transactions 10, Financial Reporting in Hyperinflationary Economies IAS 18 IAS 29 11, Construction Contracts IAS 11 21, Impairment of Non-Cash- Generating Assets 22, Disclosure of Financial Information about the General Government Sector 23, Revenue from Non-Exchange Transactions (Taxes and Transfers) 24, Presentation of Budget Information in Financial Statements 26, Impairment of Cash-Generating Assets IFRS 1 IAS 36 35, Consolidated Financial Statements IFRS 10 36, Investments in Associates and Joint Ventures IAS 28 37, Joint Arrangements IFRS 11 38, Disclosure of Interests in Other Entities IFRS 12 IAS 36 39, Employee Benefits IAS 19 Alignment Status Legend: Degree updated for relevant IFRS changes 12, Inventories IAS 2 27, Agriculture IAS 41 40, Public Sector Combinations IFRS 3 13, Leases IAS 17 14, Events after the Reporting Date IAS 10 28, Financial Instruments: Presentation 29, Financial Instruments: Recognition and Measurement IAS 32, IFRIC 2 IAS 39, IFRIC 16 41, Financial Instruments IFRS 9, IFRIC 16 42, Social Benefits Degree of public sector specificity 16, Investment Property IAS 40 30, Financial Instruments: Disclosures IFRS 7 17, Property, Plant, and Equipment IAS 16 31, Intangible Assets IAS 38, SIC 32 Page 5 Proprietary and Copyrighted Information
6 IPSAS 1: Change of Degree of Public Sector Specificity Detailed Comparison IPSAS 1 versus IAS 1 55% Paragraphs with different text in IPSAS 1 10% Substantively different 45% Not substantively different 21% Paragraphs with specific text in IPSAS 1 19% Paragraphs with specific text in IAS 1 Page 6 Proprietary and Copyrighted Information
7
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