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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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The International Public Sector Accounting Standards Board® (IPSASB®) works to improve public sector financial reporting worldwide through the development of IPSAS®, international accrual-based accounting standards, for use by governments and other public sector entities around the world.
The year 2017 marks the 20th anniversary of the IPSASB's standard-setting program.
Exposure Draft 63, Social Benefits
The IPSASB has issued Exposure Draft 63, Social Benefits, which addresses accounting for the delivery of social benefits, such as retirement, unemployment, and disability. The proposed standard aims to improve consistency, transparency, and reporting by public sector entities of social benefit schemes, which account for a large portion of government expenditure in most jurisdictions.
Comments are due by March 31, 2018. Read more here.
Transparency and Beyond Interview Series
During the recent international seminar, Transparency and Beyond: Harnessing the Power of Accrual in Managing Public Finances, Public Finance International conducted a series of interviews with high-level experts on public sector finance and the adoption and implementation of International Public Sector Accounting Standards.
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