March 19, 2010
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International Public Sector Accounting Standards Board |
Projects and Project Histories
Projects in Progress
Click on the following topics to view information on the project's history, scope, current status, and project task force members.
Cash Basis Review
The main objective of the project is to identify any major difficulties that public sector entities have encountered in implementing the Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting and determine whether the IPSAS should be modified or if further guidance should be provided by the IPSASB.
As part of the review process, the IPSASB is asking those who have been involved in the adoption of the Cash Basis IPSAS in developing economies to complete a questionnaire on their experiences with respect to implementation issues. Please see the invitation letter for a full explanation of the review process.
These materials are also available in Spanish and French.
Spanish
French
Contact: Paul Sutcliffe (psutcliffe@ifac.org)
The main objective of the project is to identify any major difficulties that public sector entities have encountered in implementing the Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting and determine whether the IPSAS should be modified or if further guidance should be provided by the IPSASB.
As part of the review process, the IPSASB is asking those who have been involved in the adoption of the Cash Basis IPSAS in developing economies to complete a questionnaire on their experiences with respect to implementation issues. Please see the invitation letter for a full explanation of the review process.
These materials are also available in Spanish and French.
Spanish
French
Contact: Paul Sutcliffe (psutcliffe@ifac.org)
Financial Instruments
To develop IPSASs that converge with IAS 32, Financial Instruments: Presentation, IAS 39, Financial Instruments: Recognition and Measurement and IFRS 7, Financial Instruments: Disclosure.
Contact: Jeanine Poggiolini (jeaninep@asb.co.za) or John Stanford (John.Stanford@cipfa.org)
To develop IPSASs that converge with IAS 32, Financial Instruments: Presentation, IAS 39, Financial Instruments: Recognition and Measurement and IFRS 7, Financial Instruments: Disclosure.
Contact: Jeanine Poggiolini (jeaninep@asb.co.za) or John Stanford (John.Stanford@cipfa.org)
Heritage Assets
This project aims to develop accounting and disclosure requirements for heritage assets.
Contact: John Stanford (John.Stanford@cipfa.org)
This project aims to develop accounting and disclosure requirements for heritage assets.
Contact: John Stanford (John.Stanford@cipfa.org)
Improvements 2009
Contact: Annette Davis (annettedavis@ifac.org) or John Stanford (John.Stanford@cipfa.org)
Contact: Annette Davis (annettedavis@ifac.org) or John Stanford (John.Stanford@cipfa.org)
Public Sector Conceptual Framework
The objective of the project is to develop a Public Sector Conceptual Framework which is applicable to the preparation and presentation of general purpose financial reports of public sector entities.
Contact: Stephenie Fox (stepheniefox@ifac.org) or Paul Sutcliffe (psutcliffe@ifac.org)
The objective of the project is to develop a Public Sector Conceptual Framework which is applicable to the preparation and presentation of general purpose financial reports of public sector entities.
Contact: Stephenie Fox (stepheniefox@ifac.org) or Paul Sutcliffe (psutcliffe@ifac.org)
Reporting on the Long-Term Sustainability of Public Finances
To produce a framework for the reporting and disclosure of information related to the long-term fiscal sustainability of governmental programs.
Contact: John Stanford (John.Stanford@cipfa.org)
To produce a framework for the reporting and disclosure of information related to the long-term fiscal sustainability of governmental programs.
Contact: John Stanford (John.Stanford@cipfa.org)
Service Concession Arrangements
The objective of the project will be to develop financial reporting guidance on service concession arrangements.
Contact: Joy Keenan (joykeenan@ifac.org)
The objective of the project will be to develop financial reporting guidance on service concession arrangements.
Contact: Joy Keenan (joykeenan@ifac.org)
Social Benefits
The objective of the project is to identify the circumstances and manner in which expenses and liabilities of certain social benefits of governments should be reflected in the financial statements.
Contact: John Stanford (John.Stanford@cipfa.org)
The objective of the project is to identify the circumstances and manner in which expenses and liabilities of certain social benefits of governments should be reflected in the financial statements.
Contact: John Stanford (John.Stanford@cipfa.org)
Updating IPSASs
To improve convergence between selected IPSASs and the related International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) of the International Accounting Standards Board (IASB) to the extent appropriate for the public sector.
Contact: Annette Davis (annettedavis@ifac.org) or John Stanford (John.Stanford@cipfa.org)
To improve convergence between selected IPSASs and the related International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) of the International Accounting Standards Board (IASB) to the extent appropriate for the public sector.
Contact: Annette Davis (annettedavis@ifac.org) or John Stanford (John.Stanford@cipfa.org)
Recently Completed Projects
Click on the following topics to view information on the project's history, issues covered and the effective date of the pronouncement issued.
Cash Basis IPSAS- Disclosure by Recipients of External Assistance
The objective of this project is to develop requirements for the disclosure of information about external assistance when the cash basis of financial reporting is adopted.
Contact: Paul Sutcliffe (psutcliffe@ifac.org)
The objective of this project is to develop requirements for the disclosure of information about external assistance when the cash basis of financial reporting is adopted.
Contact: Paul Sutcliffe (psutcliffe@ifac.org)
Employee Benefits
The objective of the project is to produce accounting guidance for employee benefits, including short-term benefits, post-retirement benefits, other long-term benefits and termination benefits based on IAS 19, Employee Benefits.
Contact: John Stanford (John.Stanford@cipfa.org)
The objective of the project is to produce accounting guidance for employee benefits, including short-term benefits, post-retirement benefits, other long-term benefits and termination benefits based on IAS 19, Employee Benefits.
Contact: John Stanford (John.Stanford@cipfa.org)
Impairment of Cash-Generating Assets
The objective of the project is to develop a standard that prescribes the procedures that an entity applies to determine whether a cash-generating asset is impaired and to ensure that impairment losses are recognized. It will also specify when an entity should reverse an impairment loss and prescribes disclosures. The final standard will be based on IAS 36, Impairment of Assets
Contact: John Stanford (John.Stanford@cipfa.org)
The objective of the project is to develop a standard that prescribes the procedures that an entity applies to determine whether a cash-generating asset is impaired and to ensure that impairment losses are recognized. It will also specify when an entity should reverse an impairment loss and prescribes disclosures. The final standard will be based on IAS 36, Impairment of Assets
Contact: John Stanford (John.Stanford@cipfa.org)
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