SlideShare a Scribd company logo
IPSASB Update

Andreas Bergmann, Chair IPSASB
3 March 2014
OECD Accruals Symposium
Paris

Page 1
IPSASB Strategic Themes
• Development of Public Sector Conceptual Framework
• Public Sector Critical Projects (public sector specific,
maintenance of alignment with IFRS, alignment with
statistical accounting)
• Communications and promotion including adoption and
implementation

Governance not a strategic theme, but an area for
discussion, consultation and change

Page 2
Public Sector Conceptual Framework
Phase 1: Role, Authority and Scope; Objectives and Users; Qualitative
Characteristics; Reporting Entity
Consultation
Paper

Exposure
Draft

Final CF
Dec 12

Phase 2: Elements and Recognition in Financial Statements
Consultation
Paper

Exposure
Draft

Final CF
2014

Phase 3: Measurement
Consultation
Paper

Exposure
Draft

Final CF
2014

Phase 4: Presentation
Consultation
Paper

Exposure
Draft

Final CF
2014
Page 3
Public Sector Critical Projects – in progress
•

Long-Term Sustainability of Public Finances – Recommended Practise
Guideline issued 2013

•

Financial Statement Discussion and Analysis – Recommended Practise
Guideline issued 2013

•

IPSAS and GFS “Rules of the Road”

•

First Time Adoption – ED 2013

•

Update of IPSASs 6-8 – Includes Consolidated Financial Statements and Joint
Arrangements, ED 2013

•

Reporting Service Performance – RPG ED 2013

•

Public Sector Specific Financial Instruments (active), update IPSAS 28-30 (on
hold until completion of IFRS 9)

•

GBE definition

•

Social Benefits

•

Public Sector Combinations

•

Emission Trading Schemes (joint with IASB)
Page 4
Strategy and workplan consultation
Overarching:
• Strategic objective? Strengthening PFM
• Mission? Standards, RPGs, Outreach
More specifically
• Standards update after completion of Conceptual
Framework?
• Cash-Basis-IPSAS quo vadis?
In Detail:
• Workplan
Page 5
Adoption and implementation
Completion of projects:
- A number of implementation projects reached milestones or
were fully completed in 2013 (e.g. Austria, Spain, Kazakhstan)
- UN System has now completed all but two entities
Good progress on others, aiming for completion within the
next 2 to 3 years:
- Strong development in Latin America (e.g. Chile, Colombia,
Brazil, Panama, Costa Rica …)
- … and South-East Asia (e.g. Indonesia, Malaysia, PR of China
– rollout beyond pilot entities …)
EPSAS development in the EU
- Separate agenda item
Page 6
Questions Discussion & Further Information

• Visit our webpage http://www.ipsasb.org/
• Or contact us by e-mail :
Chair IPSASB: andreasbergmann@ifac.org
Technical Director: stepheniefox@ifac.org

Page 7

More Related Content

What's hot

METRIC | Project Overview
METRIC | Project OverviewMETRIC | Project Overview
METRIC | Project Overview
METRICFP7
 

What's hot (20)

IAOS 2018 - Statistics beyond the National Level: Regional Experiences, S. Al...
IAOS 2018 - Statistics beyond the National Level: Regional Experiences, S. Al...IAOS 2018 - Statistics beyond the National Level: Regional Experiences, S. Al...
IAOS 2018 - Statistics beyond the National Level: Regional Experiences, S. Al...
 
TFTN Strategic Planning
TFTN Strategic PlanningTFTN Strategic Planning
TFTN Strategic Planning
 
3 2 _oecd env secretariat_calder
3 2 _oecd env secretariat_calder3 2 _oecd env secretariat_calder
3 2 _oecd env secretariat_calder
 
METRIC | Project Overview
METRIC | Project OverviewMETRIC | Project Overview
METRIC | Project Overview
 
OECD Budgeting Outlook - Ronnie DOWNES, OECD Secretariat
OECD Budgeting Outlook - Ronnie DOWNES, OECD SecretariatOECD Budgeting Outlook - Ronnie DOWNES, OECD Secretariat
OECD Budgeting Outlook - Ronnie DOWNES, OECD Secretariat
 
Annual Status Report on NAMAs 2013
Annual Status Report on NAMAs 2013Annual Status Report on NAMAs 2013
Annual Status Report on NAMAs 2013
 
A Framework of Standards for Data Sharing| Paul Davidson | January 2015
A Framework of Standards for Data Sharing| Paul Davidson | January 2015 A Framework of Standards for Data Sharing| Paul Davidson | January 2015
A Framework of Standards for Data Sharing| Paul Davidson | January 2015
 
How evidence based decision making can help deliver infrastructure in the pub...
How evidence based decision making can help deliver infrastructure in the pub...How evidence based decision making can help deliver infrastructure in the pub...
How evidence based decision making can help deliver infrastructure in the pub...
 
European Open Science Cloud
European Open Science CloudEuropean Open Science Cloud
European Open Science Cloud
 
Merete Daniel Nielsen, Presentation TCI2018 European Conference Sofia
Merete Daniel Nielsen, Presentation TCI2018 European Conference SofiaMerete Daniel Nielsen, Presentation TCI2018 European Conference Sofia
Merete Daniel Nielsen, Presentation TCI2018 European Conference Sofia
 
IESBA Update
IESBA UpdateIESBA Update
IESBA Update
 
Status of Transportation Priorities Plan Update: Board Transportation Committ...
Status of Transportation Priorities Plan Update: Board Transportation Committ...Status of Transportation Priorities Plan Update: Board Transportation Committ...
Status of Transportation Priorities Plan Update: Board Transportation Committ...
 
1.3 contents and processes
1.3 contents and processes1.3 contents and processes
1.3 contents and processes
 
Francesca Volpe, Presentation TCI2018 European Conference Sofia
Francesca Volpe, Presentation TCI2018 European Conference SofiaFrancesca Volpe, Presentation TCI2018 European Conference Sofia
Francesca Volpe, Presentation TCI2018 European Conference Sofia
 
Report by the OECD Secretariat - Jón Blöndal, OECD
Report by the OECD Secretariat - Jón Blöndal, OECDReport by the OECD Secretariat - Jón Blöndal, OECD
Report by the OECD Secretariat - Jón Blöndal, OECD
 
Workshop Italia 25 Feb. 2021 - Francesca Recanati | CDSB (ITA)
Workshop Italia 25 Feb. 2021 - Francesca Recanati | CDSB (ITA)Workshop Italia 25 Feb. 2021 - Francesca Recanati | CDSB (ITA)
Workshop Italia 25 Feb. 2021 - Francesca Recanati | CDSB (ITA)
 
Gabriela Pirvu, Presentation TCI2018 European Conference Sofia
Gabriela Pirvu, Presentation TCI2018 European Conference SofiaGabriela Pirvu, Presentation TCI2018 European Conference Sofia
Gabriela Pirvu, Presentation TCI2018 European Conference Sofia
 
National adaptation M&E and the NAP process
National adaptation M&E and the NAP processNational adaptation M&E and the NAP process
National adaptation M&E and the NAP process
 
Integrating planning and budgeting - Klas Klaas, OECD Secretariat
Integrating planning and budgeting - Klas Klaas, OECD SecretariatIntegrating planning and budgeting - Klas Klaas, OECD Secretariat
Integrating planning and budgeting - Klas Klaas, OECD Secretariat
 
IAASB Update
IAASB UpdateIAASB Update
IAASB Update
 

Viewers also liked

Viewers also liked (10)

OECD Public Sector Accruals Symposium - Giovanna DABBICCO
OECD Public Sector Accruals Symposium - Giovanna DABBICCOOECD Public Sector Accruals Symposium - Giovanna DABBICCO
OECD Public Sector Accruals Symposium - Giovanna DABBICCO
 
OECD Public Sector Accruals Symposium - Robert Bell
OECD Public Sector Accruals Symposium - Robert BellOECD Public Sector Accruals Symposium - Robert Bell
OECD Public Sector Accruals Symposium - Robert Bell
 
OECD Public Sector Accruals Symposium - Lou Hong
OECD Public Sector Accruals Symposium - Lou HongOECD Public Sector Accruals Symposium - Lou Hong
OECD Public Sector Accruals Symposium - Lou Hong
 
OECD Public Sector Accruals Symposium - Jon Blondal
OECD Public Sector Accruals Symposium - Jon BlondalOECD Public Sector Accruals Symposium - Jon Blondal
OECD Public Sector Accruals Symposium - Jon Blondal
 
OECD Public Sector Accruals Symposium - Sandra Kaiser and Bernhard Schatz
OECD Public Sector Accruals Symposium - Sandra Kaiser and Bernhard SchatzOECD Public Sector Accruals Symposium - Sandra Kaiser and Bernhard Schatz
OECD Public Sector Accruals Symposium - Sandra Kaiser and Bernhard Schatz
 
OECD Public Sector Accruals Symposium - David Litvan
OECD Public Sector Accruals Symposium - David LitvanOECD Public Sector Accruals Symposium - David Litvan
OECD Public Sector Accruals Symposium - David Litvan
 
OECD Public Sector Accruals Symposium - Keith Hayes
OECD Public Sector Accruals Symposium - Keith HayesOECD Public Sector Accruals Symposium - Keith Hayes
OECD Public Sector Accruals Symposium - Keith Hayes
 
OECD Public Sector Accruals Symposium - Elena Mondo
OECD Public Sector Accruals Symposium - Elena MondoOECD Public Sector Accruals Symposium - Elena Mondo
OECD Public Sector Accruals Symposium - Elena Mondo
 
OECD Public Sector Accruals Symposium - Ken Warren
OECD Public Sector Accruals Symposium - Ken WarrenOECD Public Sector Accruals Symposium - Ken Warren
OECD Public Sector Accruals Symposium - Ken Warren
 
OECD Public Sector Accruals Symposium - Ronnie Downes
OECD Public Sector Accruals Symposium - Ronnie DownesOECD Public Sector Accruals Symposium - Ronnie Downes
OECD Public Sector Accruals Symposium - Ronnie Downes
 

Similar to OECD Public Sector Accruals Symposium - Andreas Bergmann

Effectiveness: Funder perspectives (B Dornan, Scottish Government)
Effectiveness: Funder perspectives (B Dornan, Scottish Government)Effectiveness: Funder perspectives (B Dornan, Scottish Government)
Effectiveness: Funder perspectives (B Dornan, Scottish Government)
NIDOS
 
Functional analysis aiesec in spain 1213
Functional analysis aiesec  in spain 1213Functional analysis aiesec  in spain 1213
Functional analysis aiesec in spain 1213
Jeesoo
 
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
OECD_NAEC
 
Tues oct 23 pm cic nhq ops presentation en bruce scoffield
Tues oct 23 pm cic nhq ops presentation en   bruce scoffieldTues oct 23 pm cic nhq ops presentation en   bruce scoffield
Tues oct 23 pm cic nhq ops presentation en bruce scoffield
ocasiconference
 
BRAINPOoL Final Conference: Integrated & Innovative Policy Making
BRAINPOoL Final Conference: Integrated & Innovative Policy MakingBRAINPOoL Final Conference: Integrated & Innovative Policy Making
BRAINPOoL Final Conference: Integrated & Innovative Policy Making
nefwellbeing
 

Similar to OECD Public Sector Accruals Symposium - Andreas Bergmann (20)

IPSAS update - Andreas Bergman, IPSAS
IPSAS update - Andreas Bergman, IPSASIPSAS update - Andreas Bergman, IPSAS
IPSAS update - Andreas Bergman, IPSAS
 
Day3 sp1-1 smith-ipsasbicgfm_conferencev10-final_en
Day3 sp1-1 smith-ipsasbicgfm_conferencev10-final_enDay3 sp1-1 smith-ipsasbicgfm_conferencev10-final_en
Day3 sp1-1 smith-ipsasbicgfm_conferencev10-final_en
 
Ipsasb panel ron_salole_en
Ipsasb panel ron_salole_enIpsasb panel ron_salole_en
Ipsasb panel ron_salole_en
 
Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...
Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...
Report on Standard Setting Activities - Livia Shinn Strakova & Peeter Leetmaa...
 
Session 1 - Keith Hayes - Norbert Gaspar, Eurostat
Session 1 - Keith Hayes - Norbert Gaspar, EurostatSession 1 - Keith Hayes - Norbert Gaspar, Eurostat
Session 1 - Keith Hayes - Norbert Gaspar, Eurostat
 
Monitoring and Evaluation of NAP: Brazil’s experience | Nelcilandia Pereira d...
Monitoring and Evaluation of NAP: Brazil’s experience | Nelcilandia Pereira d...Monitoring and Evaluation of NAP: Brazil’s experience | Nelcilandia Pereira d...
Monitoring and Evaluation of NAP: Brazil’s experience | Nelcilandia Pereira d...
 
Session 1 - Ian Carruthers and John Stanford, IPSASB
Session 1 - Ian Carruthers and John Stanford, IPSASBSession 1 - Ian Carruthers and John Stanford, IPSASB
Session 1 - Ian Carruthers and John Stanford, IPSASB
 
Regional aid for trade 'effectiveness' and corridor approaches
Regional aid for trade 'effectiveness' and corridor approachesRegional aid for trade 'effectiveness' and corridor approaches
Regional aid for trade 'effectiveness' and corridor approaches
 
Effectiveness: Funder perspectives (B Dornan, Scottish Government)
Effectiveness: Funder perspectives (B Dornan, Scottish Government)Effectiveness: Funder perspectives (B Dornan, Scottish Government)
Effectiveness: Funder perspectives (B Dornan, Scottish Government)
 
Functional analysis aiesec in spain 1213
Functional analysis aiesec  in spain 1213Functional analysis aiesec  in spain 1213
Functional analysis aiesec in spain 1213
 
Helping the public sector respond to a challenging and changing environment
Helping the public sector respond to a challenging and changing environmentHelping the public sector respond to a challenging and changing environment
Helping the public sector respond to a challenging and changing environment
 
Concept Note: "OECD Budgeting Outlook" - Ronnie Downes, OECD
Concept Note: "OECD Budgeting Outlook" - Ronnie Downes, OECDConcept Note: "OECD Budgeting Outlook" - Ronnie Downes, OECD
Concept Note: "OECD Budgeting Outlook" - Ronnie Downes, OECD
 
OECD Review of Financial reporting in Ireland - Breda Rafter, Ireland
OECD Review of Financial reporting in Ireland - Breda Rafter, IrelandOECD Review of Financial reporting in Ireland - Breda Rafter, Ireland
OECD Review of Financial reporting in Ireland - Breda Rafter, Ireland
 
Comments from PEMPAL on draft OECD shared toolkit on budget transparency - D...
Comments from PEMPAL on draft OECD shared toolkit on budget transparency -  D...Comments from PEMPAL on draft OECD shared toolkit on budget transparency -  D...
Comments from PEMPAL on draft OECD shared toolkit on budget transparency - D...
 
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
2014.11.28 - NAEC Group Meeting_Lamia Kamal-Chaoui
 
The Sustainability of Public Finances - Kingdom of Saudi Arabia Perspective
The Sustainability of Public Finances - Kingdom of Saudi Arabia PerspectiveThe Sustainability of Public Finances - Kingdom of Saudi Arabia Perspective
The Sustainability of Public Finances - Kingdom of Saudi Arabia Perspective
 
Presentation. Workshop to discuss the joint EC/SIGMA comments to the draft Bi...
Presentation. Workshop to discuss the joint EC/SIGMA comments to the draft Bi...Presentation. Workshop to discuss the joint EC/SIGMA comments to the draft Bi...
Presentation. Workshop to discuss the joint EC/SIGMA comments to the draft Bi...
 
Tues oct 23 pm cic nhq ops presentation en bruce scoffield
Tues oct 23 pm cic nhq ops presentation en   bruce scoffieldTues oct 23 pm cic nhq ops presentation en   bruce scoffield
Tues oct 23 pm cic nhq ops presentation en bruce scoffield
 
BRAINPOoL Final Conference: Integrated & Innovative Policy Making
BRAINPOoL Final Conference: Integrated & Innovative Policy MakingBRAINPOoL Final Conference: Integrated & Innovative Policy Making
BRAINPOoL Final Conference: Integrated & Innovative Policy Making
 
Current Status of National Adaptation Plan Process in Cambodia
Current Status of National Adaptation Plan Process in CambodiaCurrent Status of National Adaptation Plan Process in Cambodia
Current Status of National Adaptation Plan Process in Cambodia
 

More from OECD Governance

More from OECD Governance (20)

Public Integrity Indicators Slides
Public Integrity Indicators SlidesPublic Integrity Indicators Slides
Public Integrity Indicators Slides
 
Summary of the OECD expert meeting: Construction Risk Management in Infrastru...
Summary of the OECD expert meeting: Construction Risk Management in Infrastru...Summary of the OECD expert meeting: Construction Risk Management in Infrastru...
Summary of the OECD expert meeting: Construction Risk Management in Infrastru...
 
Using AI led assurance to deliver projects on time and on budget - D. Amratia...
Using AI led assurance to deliver projects on time and on budget - D. Amratia...Using AI led assurance to deliver projects on time and on budget - D. Amratia...
Using AI led assurance to deliver projects on time and on budget - D. Amratia...
 
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE)
 ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE) ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE)
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm (SE)
 
Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...
Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...
Building Client Capability to Deliver Megaprojects - J. Denicol, professor at...
 
Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...
Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...
Procurement strategy in major infrastructure: The AS-IS and STEPS - D. Makovš...
 
Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...
Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...
Procurement of major infrastructure projects 2017-22 - B. Hasselgren, Senior ...
 
ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...
ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...
ECI Dutch Experience - A. Chao, Partner, Bird&Bird & J. de Koning, Head of Co...
 
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, StockholmECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm
ECI in Sweden - A. Kadefors, KTH Royal Institute of Technology, Stockholm
 
EPEC's perception of market developments - E. Farquharson, Principal Adviser,...
EPEC's perception of market developments - E. Farquharson, Principal Adviser,...EPEC's perception of market developments - E. Farquharson, Principal Adviser,...
EPEC's perception of market developments - E. Farquharson, Principal Adviser,...
 
Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...
Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...
Geographical scope of the lines in Design and Build - B.Dupuis, Executive Dir...
 
Executive Agency of the Dutch Ministry of Infrastructure and Water Management...
Executive Agency of the Dutch Ministry of Infrastructure and Water Management...Executive Agency of the Dutch Ministry of Infrastructure and Water Management...
Executive Agency of the Dutch Ministry of Infrastructure and Water Management...
 
Presentation of OECD Government at a Glance 2023
Presentation of OECD Government at a Glance 2023Presentation of OECD Government at a Glance 2023
Presentation of OECD Government at a Glance 2023
 
The Protection and Promotion of Civic Space: Strengthening Alignment with Int...
The Protection and Promotion of Civic Space: Strengthening Alignment with Int...The Protection and Promotion of Civic Space: Strengthening Alignment with Int...
The Protection and Promotion of Civic Space: Strengthening Alignment with Int...
 
Digital Government Review Türkiye - Assessment and Recommendations
Digital Government Review Türkiye - Assessment and RecommendationsDigital Government Review Türkiye - Assessment and Recommendations
Digital Government Review Türkiye - Assessment and Recommendations
 
Buliding-Financial-Resilience-to climate-Impacts.pdf
Buliding-Financial-Resilience-to climate-Impacts.pdfBuliding-Financial-Resilience-to climate-Impacts.pdf
Buliding-Financial-Resilience-to climate-Impacts.pdf
 
Session-7-OECD-Strengthening-climate.pptx
Session-7-OECD-Strengthening-climate.pptxSession-7-OECD-Strengthening-climate.pptx
Session-7-OECD-Strengthening-climate.pptx
 
Session-6-Building-Financial-Resilience.pptx
Session-6-Building-Financial-Resilience.pptxSession-6-Building-Financial-Resilience.pptx
Session-6-Building-Financial-Resilience.pptx
 
Session-5-Assurance-on-sustainability-Peter-Welch.pptx
Session-5-Assurance-on-sustainability-Peter-Welch.pptxSession-5-Assurance-on-sustainability-Peter-Welch.pptx
Session-5-Assurance-on-sustainability-Peter-Welch.pptx
 
Session-4-Sovereign-green-bonds-Fatos-Koc.pptx
Session-4-Sovereign-green-bonds-Fatos-Koc.pptxSession-4-Sovereign-green-bonds-Fatos-Koc.pptx
Session-4-Sovereign-green-bonds-Fatos-Koc.pptx
 

Recently uploaded

PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
Faga1939
 

Recently uploaded (16)

AI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest TrendsAI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest Trends
 
Meta_AI_ads_investigation.pdfldoljjwejolejolol
Meta_AI_ads_investigation.pdfldoljjwejolejololMeta_AI_ads_investigation.pdfldoljjwejolejolol
Meta_AI_ads_investigation.pdfldoljjwejolejolol
 
ys jagan mohan reddy political career, Biography.pdf
ys jagan mohan reddy political career, Biography.pdfys jagan mohan reddy political career, Biography.pdf
ys jagan mohan reddy political career, Biography.pdf
 
25052024_First India Newspaper Jaipur.pdf
25052024_First India Newspaper Jaipur.pdf25052024_First India Newspaper Jaipur.pdf
25052024_First India Newspaper Jaipur.pdf
 
27052024_First India Newspaper Jaipur.pdf
27052024_First India Newspaper Jaipur.pdf27052024_First India Newspaper Jaipur.pdf
27052024_First India Newspaper Jaipur.pdf
 
Mizzima Weekly Analysis & Insight Issue 1
Mizzima Weekly Analysis & Insight Issue 1Mizzima Weekly Analysis & Insight Issue 1
Mizzima Weekly Analysis & Insight Issue 1
 
Chapter-8th-Recent Developments in Indian Politics-PPT.pptx
Chapter-8th-Recent Developments in Indian Politics-PPT.pptxChapter-8th-Recent Developments in Indian Politics-PPT.pptx
Chapter-8th-Recent Developments in Indian Politics-PPT.pptx
 
HISTORY- XII-Theme 3 - Kinship, Caste and Class.pptx
HISTORY- XII-Theme 3 - Kinship, Caste and Class.pptxHISTORY- XII-Theme 3 - Kinship, Caste and Class.pptx
HISTORY- XII-Theme 3 - Kinship, Caste and Class.pptx
 
Textile Waste In India | Textile Waste Management
Textile Waste In India | Textile Waste ManagementTextile Waste In India | Textile Waste Management
Textile Waste In India | Textile Waste Management
 
Draft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdfDraft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdf
 
May 2024 - Crypto Market Report_FINAL.pdf
May 2024 - Crypto Market Report_FINAL.pdfMay 2024 - Crypto Market Report_FINAL.pdf
May 2024 - Crypto Market Report_FINAL.pdf
 
PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
PEACE BETWEEN ISRAEL AND PALESTINE REQUIRES EXTREMISTS OUT OF POWER AND RESTR...
 
26052024_First India Newspaper Jaipur.pdf
26052024_First India Newspaper Jaipur.pdf26052024_First India Newspaper Jaipur.pdf
26052024_First India Newspaper Jaipur.pdf
 
24052024_First India Newspaper Jaipur.pdf
24052024_First India Newspaper Jaipur.pdf24052024_First India Newspaper Jaipur.pdf
24052024_First India Newspaper Jaipur.pdf
 
31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf
 
role of women and girls in various terror groups
role of women and girls in various terror groupsrole of women and girls in various terror groups
role of women and girls in various terror groups
 

OECD Public Sector Accruals Symposium - Andreas Bergmann

  • 1. IPSASB Update Andreas Bergmann, Chair IPSASB 3 March 2014 OECD Accruals Symposium Paris Page 1
  • 2. IPSASB Strategic Themes • Development of Public Sector Conceptual Framework • Public Sector Critical Projects (public sector specific, maintenance of alignment with IFRS, alignment with statistical accounting) • Communications and promotion including adoption and implementation Governance not a strategic theme, but an area for discussion, consultation and change Page 2
  • 3. Public Sector Conceptual Framework Phase 1: Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; Reporting Entity Consultation Paper Exposure Draft Final CF Dec 12 Phase 2: Elements and Recognition in Financial Statements Consultation Paper Exposure Draft Final CF 2014 Phase 3: Measurement Consultation Paper Exposure Draft Final CF 2014 Phase 4: Presentation Consultation Paper Exposure Draft Final CF 2014 Page 3
  • 4. Public Sector Critical Projects – in progress • Long-Term Sustainability of Public Finances – Recommended Practise Guideline issued 2013 • Financial Statement Discussion and Analysis – Recommended Practise Guideline issued 2013 • IPSAS and GFS “Rules of the Road” • First Time Adoption – ED 2013 • Update of IPSASs 6-8 – Includes Consolidated Financial Statements and Joint Arrangements, ED 2013 • Reporting Service Performance – RPG ED 2013 • Public Sector Specific Financial Instruments (active), update IPSAS 28-30 (on hold until completion of IFRS 9) • GBE definition • Social Benefits • Public Sector Combinations • Emission Trading Schemes (joint with IASB) Page 4
  • 5. Strategy and workplan consultation Overarching: • Strategic objective? Strengthening PFM • Mission? Standards, RPGs, Outreach More specifically • Standards update after completion of Conceptual Framework? • Cash-Basis-IPSAS quo vadis? In Detail: • Workplan Page 5
  • 6. Adoption and implementation Completion of projects: - A number of implementation projects reached milestones or were fully completed in 2013 (e.g. Austria, Spain, Kazakhstan) - UN System has now completed all but two entities Good progress on others, aiming for completion within the next 2 to 3 years: - Strong development in Latin America (e.g. Chile, Colombia, Brazil, Panama, Costa Rica …) - … and South-East Asia (e.g. Indonesia, Malaysia, PR of China – rollout beyond pilot entities …) EPSAS development in the EU - Separate agenda item Page 6
  • 7. Questions Discussion & Further Information • Visit our webpage http://www.ipsasb.org/ • Or contact us by e-mail : Chair IPSASB: andreasbergmann@ifac.org Technical Director: stepheniefox@ifac.org Page 7