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IPSASB Update

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Presentation by Gwenda Jensen, Senior Technical Manager, IPSASB, for American Accounting Association, International Accounting Section, Midyear Meeting, February 19, 2016 in New Orleans, LA, USA

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IPSASB Update

  1. 1. Page 1 | Proprietary and Copyrighted Information International Public Sector Accounting Standards Board Gwenda Jensen, Senior Technical Manager, IPSASB American Accounting Association, International Accounting Section, Midyear Meeting New Orleans, February 19, 2016
  2. 2. Page 2 | Proprietary and Copyrighted Information 1. International Public Sector Accounting Standards Board (IPSASB) • International board, meets four times per year, • IPSASB aims to: – Strengthen public sector financial management – Increase adoption of accruals-based International Public Sector Accounting Standards • Public sector financial management important: – Taxpayers – Service recipients
  3. 3. Page 3 | Proprietary and Copyrighted Information 1. IPSASB—Public sector organizations – Federal and state governments, city councils… – Military, museums, etc. – International organizations: NATO, European Commission, United Nations Services and financial impact: Government expenditure more than 1/3 of GDP, Government bonds are major part of financial markets Public sector accounting, finances and water
  4. 4. Page 4 | Proprietary and Copyrighted Information 1. IPSASB: Who uses IPSAS? New Zealand Portugal United Kingdom South Africa Tanzania Malaysia Brazil Chile Austria Indonesia Mexico (local government)
  5. 5. Page 5 | Proprietary and Copyrighted Information 2. Research Opportunities • Adoption of IPSAS: – Who is adopting and what are the implementation issues? – What has been the impact of IPSAS adoption? – What are reasons why countries do not adopt IPSAS? • Technical topics, for example: – Heritage assets, social benefits, infrastructure – Service performance reporting – Environmental reporting (sustainability)
  6. 6. Page 6 | Proprietary and Copyrighted Information Questions & Further Information Website: www.ipsasb.org IPSASB Chair: iancarruthers@ipsasb.org Acting Technical Director: johnstanford@ipsasb.org

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