IPSASs and Government Finance Statistics Reporting Guidelines

Consultation Paper

IPSASB

Oct 17, 2012 | Exposure Drafts and Consultation Papers

English

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Comments due by: Mar 31, 2013

The Consultation Paper (CP), IPSASs and Government Finance Statistics Reporting Guidelines, aims to help reduce differences between Government Finance Statistics (GFS) reporting guidelines and International Public Sector Accounting Standards (IPSASs).

It was developed by a Task Force that includes representation from both the IPSASB and the statistical community, including international organizations such as the IMF and Eurostat, and national representatives from Brazil, the United Kingdom, South Africa, and Switzerland. The CP provides an overview of differences between GFS reporting guidelines and IPSASs, and identifies opportunities to reduce these differences for consideration by either the IPSASB or the statistical community.

Additionally, it aims to support governments’ use of integrated financial information systems that can generate both IPSAS financial statements and GFS reports. Use of audited financial reporting data prepared on an accrual basis will substantially improve the data used for the preparation of GFS reports and therefore for policy making.

Submitted Comment Letters

Canadian Institute of Chartered Accountants - Public Sector Accounting (200.27 KB)
(Canada)

Mar 6, 2013
International Consortium on Governmental Financial Management (119.81 KB)
(United States of America)

Mar 9, 2013
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (85.33 KB)
(Germany)

Mar 22, 2013
IPSAS Steering Committee (2.63 MB)
(Guatemala)

Mar 26, 2013
Australian Bureau of Statistics (1.17 MB)
(Australia)

Mar 27, 2013
Australasian Council of Auditors-General (61.3 KB)
(Australia)

Mar 27, 2013
The Japanese Institute of Certified Public Accountants (107.87 KB)
(Japan)

Mar 28, 2013
Swiss Publci Sector Financial Reporting Advisory Committee (51.6 KB)
(Switzerland)

Mar 28, 2013
Joint Accounting Bodies (324.03 KB)
(Australia)

Mar 28, 2013
Association of Chartered Certified Accountants (ACCA) (161.78 KB)
(United Kingdom)

Mar 28, 2013
PricewaterhouseCoopers International Limited (137.34 KB)
(United Kingdom)

Mar 29, 2013
Direction Générale des Finances Publiques (DGFiP) (700.98 KB)
(France)

Mar 29, 2013
CIPFA (180.19 KB)
(United Kingdom)

Mar 31, 2013
Institute of Certified Public Accountants of Kenya (112.22 KB)
(Kenya)

Mar 31, 2013
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (2.25 MB)
(Australia)

Apr 1, 2013
Accounting Standards Board (143.94 KB)
(South Africa)

Apr 5, 2013
Denise Silva Ferreira Juvenal (80.76 KB)
(Brazil)

Apr 6, 2013
Ernst & Young (135.75 KB)
(United Kingdom)

Apr 10, 2013
Australian Accounting Standards Board (167.05 KB)
(Australia)

Apr 12, 2013
Ministero dell'economia (97.1 KB)
(Italy)

Apr 12, 2013
Cour des comptes (146.24 KB)
(France)

Apr 12, 2013
Conseil de normalisation des comptes publics (CNOCP) (268.27 KB)
(France)

Apr 15, 2013
Province of British Columbia (169.61 KB)
(Canada)

Apr 22, 2013
European Commission (535.95 KB)
(Belgium)

May 8, 2013
Joe Cavanagh (380.34 KB)
(United Kingdom)

May 8, 2013