Exposure Draft 94, Linkages Between IPSAS Standards and the Governments Finance Statistics Manual 2014 (Amendments to IPSAS 22) with proposed non-authoritative guidance was approved in December 2025. Exposure Draft 94 was published on February 17, 2026 and is open for public comment through June 22, 2026.
Project Timeline
The project timeline is depicted below. Please note that these are current targeted milestones/phases and may change as the work in this area progresses.
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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)
- Ian Carruthers, IPSASB 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
Published Documents and Support
Documents in this section include:
- 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;
- Supporting material related to each published document including: snapshots, webinars, and other material; and
- The project-relevant IPSASB agenda papers.
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