IPSASB Summarizes Key Achievements in Biennial Review
Aug 05, 2019
Jul 03, 2019
IPSASB June 2019 Meeting Podcast
Jun 30, 2019
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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.
FOCUS ON: ADOPTION AND IMPLEMENTATION
IPSASB STRATEGY & WORK PLAN 2019-2023
A CLOSER LOOK AT THE MOVE TO ACCRUAL ACCOUNTING IN THE UK
SPOTLIGHT ON:
Delivering for the Future: IPSASB 2017-2018 Biennial Review
The IPSASB's Biennial Review, Delivering for the Future, summarizes the Board’s successes, challenges, and key outputs during 2017 and 2018.
The majority of the Board’s projects during the review period were public sector-specific in nature and aimed at closing perceived gaps in the IPSASB’s suite of standards, while maintaining alignment with International Financial Reporting Standards, when appropriate.
The IPSASB Strategy and Work Plan 2019-2023 was also developed during the review period, which will guide the Board’s future activities toward its strategic objective.
Submit your Comments to ED 68, Improvements to IPSAS, 2019
ED 68, Improvements to IPSAS, 2019, was approved by the International Public Sector Accounting Standards Board (IPSASB) in June 2019. ED 68 proposes minor Improvements to IPSAS in order to address issues raised by stakeholders. The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form.
Submit your Comments to Measurement
This Consultation Paper is the IPSASB’s first step in establishing a comprehensive measurement framework for the public sector. The Consultation Paper focuses on better aligning the IPSAS measurement requirements with those established in the Conceptual Framework. This project sets out to:
- Issue amended IPSAS with revised requirements for measurement at initial recognition, subsequent measurement, and measurement-related disclosure;
- Provide more detailed guidance on the implementation of historical cost, replacement cost, fulfillment cost, and fair value, and the circumstances under which these measurement bases will be used; and
- Address transaction costs and borrowing costs.
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QUICK LINKS
- Due Process
- 2018 Handbook of IPSAS Pronouncements
- IPSASB Fact Sheet
- IPSASB Work Plan
- IPSAS-IFRS Alignment Dashboard
- IPSASB Strategy & Work Plan 2019-2023. Delivering Global Standards. Inspiring Implementation.
- IPSASB Terms of Reference
- Public Interest Committee (PIC)
- International Public Sector Financial Accountability Index: 2018 Status Report
LATEST PUBLICATIONS & RESOURCES
IPSASB on 
IPSASB Member Leonardo Nascimento and staff João Fonseca present our Strategy & Work Plan 2019-2023 and the main results from the first regional roundtable of 2019 at VI FOCAL in Brasília https://t.co/ennAV7CQE7 (1 day ago)
IPSASB Member Aracelly Méndez chairs a panel on IPSAS Implementation Experiences in Latin America at VI FOCAL in Brasília https://t.co/4hsM9HKIRb (2 days ago)
IPSASB Chair Ian Carruthers speaks about the benefits of accrual in strengthening public finance management at VI FOCAL https://t.co/K0KGVcTzX9 (2 days ago)
IPSASB Chair Ian Carruthers speaks about the importance of strong cooperation between Latin American countries and international organizations in strengthening public financial management at VI FOCAL and X FOTEGAL in Brasília https://t.co/E0DmT1zWsC (3 days ago)
IPSASB Member Leonardo Nascimento chairs a panel on IPSASB projects and feedback from our Latin America roundtable event at the VI Brazilian Seminar of Accounting and Costs Aplicable to the Public Sector in Brasília https://t.co/kasPKyshqu (4 days ago)
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