Social benefits - John Stanford, IPSASB

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This presentation was made by John Stanford, IPSASB, at the 15th Annual OECD Public Sector Accruals Symposium held in Paris on 26-27 February 2015.

Government & Nonprofit

Page 1 | Proprietary and Copyrighted Information
Social Benefits
John Stanford
Deputy Director IPSASB
15th Annual OECD Accruals
Symposium
February 26-27, 2015
Paris, France

Page 2 | Proprietary and Copyrighted Information
2004
• Invitation to Comment (ITC), Accounting for Social Policies of Government
2008
• Exposure Draft (ED) 34, Social Benefits: Disclosure of Cash Transfers to
Individuals or Households
• Consultation Paper (CP), Social Benefits: Issues in Recognition and Measurement
• Project Brief, Long-Term Fiscal Sustainability
2013
• Recommended Practice Guideline (RPG) 1, Reporting on the Long-Term
Sustainability of an Entity’s Finances
Project History – Key Publications
Social Benefits

Page 3 | Proprietary and Copyrighted Information
Social Benefits
• Benefits payable to
individuals and
households, in cash or
in kind, to mitigate the
effect of social risks.
Social risks
• Events or
circumstances that may
adversely affect the
welfare of individuals
and households either
by imposing additional
demands on their
resources or by
reducing their income.
Key Definitions
Social Benefits

Page 4 | Proprietary and Copyrighted Information
Scope of Project – 2004 ITC, 2008 CP
Social Benefits
Social Benefits
In Scope
(Non-Exchange Only)
Social
Assistance
Social
Security
Other
Transfers In
Kind
Collective
Goods and
Services
Outside
Scope
Employment
Related
Social
Insurance

Page 5 | Proprietary and Copyrighted Information
Scope of Project - Current
Social Benefits
Social Benefits
In Scope
(Exchange &
Non-Exchange)
Social
Assistance
Social
Security
Outside Scope
Other
Transfers In
Kind
Collective
Goods and
Services
Employment
Related
Social
Insurance

Page 6 | Proprietary and Copyrighted Information
Option 1
• Obligating
Event
Approach
Option 2
• Social
Contract
Approach
Option 3
• Insurance
Approach
Recognition and Measurement Options
Social Benefits

Page 7 | Proprietary and Copyrighted Information
Revalidation Affects
Recognition and
Measurement
Revalidation Affects
Measurement but not
Recognition
(a) Legal obligation view
(b) All Eligibility Criteria Met
(c) “Due and Payable” Approach
(d) Threshold Eligibility Criteria Met
(e) Key Participatory Events Occur
Option 1 – Obligating Event Approach (2004 ITC)
Social Benefits

Page 8 | Proprietary and Copyrighted Information
Revalidation Affects Recognition and Measurement
Social Benefits
Criteria Satisfied
Past Amount
Claim Approved
Legal Obligation
Criteria Satisfied
Past Amount
Claim Approved
Criteria Satisfied
Past Amount
Legal
Obligation
Due and
Payable
All Eligibility
Criteria
Satisfied
Increasing
Probabilityof
Liability

Page 9 | Proprietary and Copyrighted Information
Revalidation Affects Measurement Not Recognition
Social Benefits
Increasing
Liability
Threshold
Eligibility
Criteria
Key
Participatory
Events

Page 10 | Proprietary and Copyrighted Information
• Commitments:
– Governmental obligations to provide goods, services and cash
transfers to individuals or households
– The rights of individuals or households to receive those benefits
• Offset by:
– The ongoing duty of individuals or households to contribute taxes
and other sources of finance
• Recognize Liabilities:
– When legal entitlements have been established; or
– When all eligibility criteria are met (new variation for current CP)
Option 2 – Social Contract Approach (2008 CP)
Social Benefits

Page 11 | Proprietary and Copyrighted Information
• Applies to Social Security (Contributory) schemes only
• Based on IASB Proposals for Insurance Accounting
• Program:
– Measured at Net Present Value of Future Cash Flows
– Surplus Recognized over Coverage Period
– Deficit Recognized As Expense Immediately Where Not Planned
– Options for Planned Deficit (Subsidized Program)
Option 3 – Insurance Approach (Current CP)
Social Benefits

Page 12 | Proprietary and Copyrighted Information
0
50
100
150
200
250
300
Initial Recognition Year 1 Year 2 Year 3 Year 4 Year 5
Recognition of Social Benefits Expenses
Expense on Recognition Coverage Period Cash Flows
Planned Deficit
Social Benefits
0
50
100
150
200
250
300
Initial Recognition Year 1 Year 2 Year 3 Year 4 Year 5
Recognition of Social Benefits Expenses
Expense on Recognition Coverage Period Cash Flows
0
50
100
150
200
250
300
Initial Recognition Year 1 Year 2 Year 3 Year 4 Year 5
Recognition of Social Benefits Expenses
Expense on Recognition Coverage Period Cash Flows
0
50
100
150
200
250
300
Initial Recognition Year 1 Year 2 Year 3 Year 4 Year 5
Recognition of Social Benefits Expenses
Expense on Recognition Coverage Period Cash Flows

Page 13 | Proprietary and Copyrighted Information
Approval
• March 2015 Meeting
• Publication in April 2015
Comment
Period
• Four or Six Months?
• Ends August 2015 or October 2015
Review Of
Responses
• Initial Feedback September or December 2015
• Detailed Review December 2015 or March 2016
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This document discusses different construction project delivery and payment models. It begins by outlining common delivery models like design-bid-build and design-build. It then explains different payment methods that can be used like fixed price, unit prices, and cost-reimbursable. The document also discusses pricing strategies and how they relate to risk transfer between parties. It provides details on collaborative models like early contractor involvement and discusses selecting the optimal contract based on a client's project risks, desired influence, and market conditions.

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