ipsas 2 ppt

By | July 18, 2017 | | 0 Comments | Attachments: IPSAS 3 Accounting Policies by FCPA Injeni . Give examples Changes to these process have an impact through out the Organization Impact on Budget holders and admin staff throughout the Organization But opportunity to meet other Org requirements beyond accounting. Financial Reporting Processes and Systems Decision making So why is FAO taking on such a big project? Project has mandate to streamline/automate where possible .We are addressing their needs. IPSAS 17: Property, Plant and Equipment (2)IPSAS 17: Property, Plant and Equipment (2) Example of PPE: Roads, water and energy equipment Telescopes Specialized research equipment Split assets into different components (b.v. top layer of a road, buildings, … International Public Sector Accounting Standards (IPSAS) are a set of accrual-based accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. Thanks for that participation Next week ADG will be receiving a questionnaire on consolidation – key decisions to take early on: decide which entities we control and must consolidate. These standards are based on International Financial Consistency between IPSAS financial reporting and systems of national accounts (2) IPSASB’s cooperation with statistical community: 2004:IPSASsand Statistical Bases of Reporting –Analysis of Differences and Recommendations for Convergence 2004 -2006: Task Force For Harmonisationof Public Sector Accounting Consistency between IPSAS financial reporting and systems of national accounts (2) IPSASB’s cooperation with statistical community: 2004:IPSASsand Statistical Bases of Reporting –Analysis of Differences and Recommendations for Convergence 2004 -2006: Task Force For Harmonisationof Public Sector Accounting Workshop on practical implementation of IPSAS Tuesday, 31 October 2017 Room XVII, Palais des Nations, Geneva Morning Session Presentation Presented by Ian Carruthers Chair International Public Sector Accounting Standards Board This material has … This Preface to the International Public Sector Accounting Standards (IPSASs) sets out the objectives of the International Public Sector Accounting Standards Board (IPSASB) and explains the scope and authority of the IPSASs. This Handbook contains the complete set of the International Public Sector Accounting Standards Board pronouncements, the International Public Sector Accounting Standards, published as of January 31, 2018. *The Standards: IFRS and IPSAS IPSAS 33 First-time adoption of accrual basis IPSAS IPSAS 31 Intangible assets. Structure of the Standard Part 1 is Mandatory Part 1 of this Standard sets out the requirements for reporting under the cash basis of accounting. IPSAS Disclosure Checklist 2018 2 IPSAS 26 — Impairment of Cash-generating Assets Mandatory February 2008 1 April 2009 IPSAS 27 — Agriculture Mandatory December 2009 1 April 2011 IPSAS 28 — Financial Instruments: Presentation Mandatory January 2010 1 January 2013 IPSAS 29 — Financial Instruments: Recognition and Measurement Mandatory January 2010 1 January 2013 It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. Participant’s Guide for CBT ‐ 3 and ILT ‐ 3 (Accounting for Property, Plant & Equipment) 2 International Public Sector Accounting Standards – (IPSAS) IPSAS System-Wide Training Curriculum Chief Executives Board (CEB) for Coordination, United Nations System Accounting for PP&E TIME: 8am to 5pm. Overview of IPSAS Standards For Later, International Financial Reporting Standards. REGULATION.ppt - … In addition to describing the principal presentation and disclosure requirements of financial statements prepared under IPSAS it also includes a comprehensive review the Recommended Practice Guideline (RPG 2) Financial Statement Discussion and Analysis. 2 What is IPSAS? It is, on the contrary, an alternative perspective in the long list of IPSAS literature. PBE IPSAS 4 The Effects of Changes in Foreign Exchange Rates. PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors. In particular he states "The Panel considers that the implementation of IPSAS is the single most important aspect of the United Nations management reform..." As this shows, IPSAS is vitally important to the UN and FAO. IPSAS 26—IMPAIRMENT OF CASH-GENERATING ASSETS as adopted by the Maltese Government Issued DD/MM/YY This Standard was issued by the IPSAS Implementation Board pursuant to section X of the X Act 201X (v.2) The European Commission decided to provide the administration with a modern ... To draft EC accounting rules which customise IPSAS / IAS to EC environment ... – A free PowerPoint PPT presentation (displayed as a Flash slide show) on PowerShow.com - id: 17e734-ZDc1Z IPSAS No. DATE: 13 th-14 th July 2017. *Institutional Framework for Setting Standards *The Standards: IFRS and IPSAS *The IPSAS Standards *Issues Peculiar to the Public Sector on Standards *Issues towards Accrual Accounting Overview of IPSAS Standards - Free download as Powerpoint Presentation (.ppt), PDF File (.pdf), Text File (.txt) or view presentation slides online. Presentation Summary : IPSAS 16 Investment property. IPSAS 8: Interests in Joint Ventures (superseded) IAS 31: IPSAS 9: Revenue from Exchange Transactions: IAS 18: IPSAS 10: Financial Reporting in Hyperinflationary Economies: IAS 29: IPSAS 11: Construction Contracts: IAS 11: IPSAS 12: Inventories: IAS 2: IPSAS 13: Leases: IAS 17: IPSAS 14: Events After the Reporting Date: IAS 10: IPSAS 15 The Cash Basis IPSAS Structure of theStandardPart 1 is MandatoryPart 1 of this Standard sets out therequirements for reporting under the cashbasis of accounting. Accounting Manual Chapters. The IPSAS team within your organization should be able to help you with information on IPSAS training timing and how to access such training. 1: Presentation of Financial Statements Objective: To set out the manner in which general purpose fi nancial statements should be prepared under the accrual basis of accounting, including guidance on their structure and minimum requirements for content. • CBT 2 – Accrual Accounting under IPSAS – the basics. PBE IPSAS 2 Statement of Cash Flows . IPSAS online training The United Nations system organisations created the following online training courses for IPSAS: • CBT 1 – Orientation to IPSAS. The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. International Public Sector Accounting Standards. What is IPSAS? Arial MS PGothic Calibri Wingdings Times New Roman Garamond Verdana IPSAS Template 1_IPSAS Template 2_IPSAS Template 3_IPSAS Template Edraw.Document Microsoft Excel Chart Microsoft Excel Worksheet UN IPSAS Project PowerPoint Presentation UNSAS – IPSAS Differences Challenge: Much “more” than UNSAS Why IPSAS - The benefits (A/60/846 Add.3) PowerPoint Presentation IPSAS: … Contents of the Course •Session 1 – An Introduction to the Cash-Basis IPSAS •Session 2 – The Cash-Basis Standard: Some Crucial Definitions and the Concept of Control - Administrative and third party transactions •Session 3 – Presentation and Disclosure Requirements: model format for financial statements •Session 4 – Some General Considerations The Cash Basis IPSAS. IPSAS 17: Property, Plant and Equipment (2)IPSAS 17: Property, Plant and Equipment (2) Example of PPE: Roads, water and energy equipment Telescopes Specialized research equipment Split assets into different components (b.v. top layer of a road, buildings, … Key success factor at WFP – “IPSAS implementation has been made possible with strong support from: Executive Board, External Audit, Senior Management and Business and Operations Departments” Conclusion: What is IPSAS What the Project means for FAO Why we are doing it How we are doing it Your role in the process. IPSAS No. 1: Presentation of Financial Statements Objective: To set out the manner in which general purpose fi nancial statements should be prepared under the accrual basis of accounting, including guidance on their structure and minimum requirements for content. View IPSAS 2 GROUP PRESENTATION.ppt from ACCOUNTING 414 at Bindura University of Science Education. UN mandate Finance Division - AFF 4. embracing IPSAS. The objective of this standard is to prescribe the accounting treatment for inventories. Instructions up to December 2018 Meeting 11.1.2 Revenue Project Roadmap 11.1.3 Discussion Items Revenue – IPSAS 23 Update – EFRAG Discussion Paper 11.2.1 Revenue – Updating IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers) 11.2.2 Other Supporting Items EFRAG Discussion Paper Non-Exchange Transfers: a Role for Current accounting standards are United Nations Accounting Standards IPSAS (accrual accounting): best practice for public sector and not for profit organizations. IPSAS 2 — CASH FLOW STATEMENTS 95 Expenses are decreases in economic benefits or service potential during the reporting period in the form of outflows or consumption of assets or incurrences of liabilities that result in decreases in net assets/equity, other than those relating to distributions to owners. Focus is now on user requirements 6. The Manual also addresses the preparation of IPSAS compliant financial statements and answers common process related questions. At this point, I am happy to answer any of your questions? The should be used a Preface I am going to be brief - no more than 15/20 minutes - so as to leave plenty of time for questions. UN mandate Finance Division - AFF 4. PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS Introduction 1. This video reviews IPSAS 1 : Presentation of Financial Statement . 2. *Institutional Framework for Setting Standards *The Standards: IFRS and IPSAS *The IPSAS Standards *Issues Peculiar to the Public Sector on Standards *Issues towards Accrual Accounting PBE IPSAS 6 (PS) Consolidated and Separate Financial Statements. Bindura University of Science Education. The should be used a Preface Contents Introduction 4 Executive Summary 5 1. 2. Overview of IPSAS Standards - Free download as Powerpoint Presentation (.ppt), PDF File (.pdf), Text File (.txt) or view presentation slides online. PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS Introduction 1. 1. 2.2.1 Work in progress arising under IPSAS 11 – Construction contracts; 2.2.2 Financial instruments (IPSAS 28 and IPSAS 29); 2.2.3 Biological assets related to agricultural activity and agricultural produce at the point of harvest (IPSAS 27); and 2.2.4 Work-in-progress of services to be provided for no or nominal consideration International Public Sector Accounting Standards 3. 2013/SOM3/EC/PD2/003 New Zealand’s Experience with IPSAS Submitted by: New Zealand Policy Discussion on International Public Sector Accounting Standards Challenges and success factors: Africa 15 5. What is IPSAS? Project: (1) Encyclopedia article on IPSAS and IPSASB; (2) benefits of IPSAS adoption by United Nations system organizations; and. IPSAS 36 Investment in IPSAS Project presentation to AG Department 09 September 2009 FAO I nternational P ublic S ector A ccounting S tandards 2. IPSAS 2 GROUP PRESENTATION.ppt - Group Members 1.Chigodo Maria P B1543784 2.Chikanya Memory B1440263 3.Ganda Linda B1542922 4.Mutinha Richard B1439168 | Course Hero. One of the critical factors for the success of the Project will be the degree of Senior Management support that we have. The ACCA Certificate in International Public Sector Accounting Standards – known as Cert IPSAS - has been specifically developed to help you meet the challenges of implementing IPSAS® by: ®examining the fundamental requirements of accrual-based IPSAS on a standard-by-standard basis, for the benefit of preparers, auditors and users of Again we focus on org needs, not just accounting. Information about the cash flows of an entity is useful in providing A primary issue in accounting for inventories is the amount of cost to be recognized as an asset and carried forward until the related revenues are recognized. The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. What is IPSAS? International Public Sector Accounting Standards 3. Big Project alternative perspective in the objective and paragraphs 1–64 0 Comments Attachments. It also includes the Conceptual Framework for General Purpose financial Reporting by Public and. Much more than 15/20 minutes - so as to leave plenty of time questions! Gap between where we need your help and support overview of IPSAS literature Accounting Standards IPSAS accrual. Also addresses the preparation of IPSAS: Asia 8 2 ublic S a. 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