Strengthening Linkages Between IPSAS Standards and the GFSM

The IPSASB approved the final pronouncement, Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22), at its September 2026 meeting.

Due Process Checklist

Objective

The objective of this project is to strengthen the linkages between IPSAS Standards and GFSM to help public sector entities maximize the extent to which they can draw on IPSAS Standards-based information in preparing statistical information that is used by decision-makers and for accountability purposes.

Why the IPSASB Undertook this Project

This project is the continuation of more than 20 years of harmonization of public sector accounting and collaboration with the statistical community to strengthen linkages between IPSAS Standards and GFSM.

Task Force Members

• Ross Smith, IPSASB Program and Technical Director (Task Force Chair)
• Lindy Bodewig, South African National Treasury
• Sagé De Clerck, former staff of the International Monetary Fund
• Mariana Sabatés, International Monetary Fund
• John Verrinder, Eurostat
• Marc Wermuth, Swiss Federal Finance Administration

Contact

• João Fonseca

Published Documents and Support

Documents in this section include:

1. Major documents published by the IPSASB during the lifecycle of the project including: Consultation Papers, Exposure Drafts, issued IPSAS, amendments to IPSAS, and other similar due process documents;
2. Supporting material related to each published document including: snapshots, webinars, and other material; and
3. The project-relevant IPSASB agenda papers.