International Public Sector Accounting Standards (IPSAS)
Thought leadership and tools
IPSAS Outlook is Ernst & Young’s quarterly newsletter providing insights on current and emerging public sector accounting issues.
- Interview with IMF Senior Economist, Abdul Khan
- Responses are in – Eurostat public consultation on the suitability of IPSAS for EU Member States
- GAAP comparison between IPSAS and IFRS
- IPSASB project update (including summary of December 2012 IPSASB meeting)
- Q&A with IPSASB Chairman, Andreas Bergmann
- A presentation framework for public sector entities
- IPSASB Project update (including summary of September 2012 IPSASB meeting)
IPSAS Explained (2nd Edition) – a summary of International Public Sector Accounting Standards; includes an update of the standards as well as additional information about IPSAS, the IPSAB Board and the current public sector accounting environment.
Comment Letters – public comment letters submitted on current projects
Toward Transparency (2011) – a comparative study on the challenges of reporting for governments and public bodies around the world
Toward Transparency (2010) – a comparative study of governmental accounting in Europe
We have developed the following tools for use in the conversion process:
- IPSAS Disclosure Checklist - The September 2012 IPSAS Disclosure Checklist is now available for use. This edition of the checklist is applicable for entities with a year-end of 31 December 2012 or thereafter.
- Comparison of IPSAS and IFRS requirements
- GAAP differences between IPSAS and IFRS - This publication highlights the key differences between the IPSAS and IFRS frameworks.
- Templates and additional checklists