Presentation made by David Vaudt, GASB, United States, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.

1. Public Sector Standard Setters Forum
The views expressed in this presentation are those
of Mr. Vaudt. Official positions of the GASB on
accounting matters are reached only after extensive
due process and deliberation.
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2.  Concept Based on Private Sector
National Standard Setters Conferences
 Intended to build on the cooperative
effort in the public sector that is found
with the OECD Accruals Symposium
- Different audience
- Different topics or a different angle on
similar topics
Background
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3.  Over 70 attendees
 Over 30 countries
- Long-standing independent standards setters
 Canadian PSAB
 Australian ASB
 South Africa ASB
 New Zealand XRB
- New independent standards setters
 Kenya PSASB, Zimbabwe NSSB
- Ministry of finance standards setters
Who Attended?
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4.  Social benefits
 Revenues
 Non-exchange expenses
 Heritage assets
What Issues Were Covered—
IPSASB Current Agenda
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5.  Infrastructure assets
 Public sector measurement
 Leases
What Issues Were Covered—
Committed and Recently Initiated IPSASB Projects
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6.  IPSAS lite
 Tax expenditures
 Natural resources accounting
 Consolidation
 Financial performance measures
 Service performance reporting
 Implementation issues
What Issues Were Covered—Challenges and
Issues Outside the IPSASB Work Plan
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7.  IPSAS Adoption Survey
 IFAC Accountability Now Initiative
What Issues Were Covered—Other Topics
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8.  Annual or biannual?
 In conjunction with:
- Another IPSASB meeting
- An international or regional event
 No matter what the future holds, the forum is off to a good start
- Takeaways
Where Does the Forum Go From Here?
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9. Questions?
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