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ipsas 2 ppt

international independent OECD, NATO, EC, Mandated by UN All UN orgs to adopt Already adopted by WFP Foundation/stepping stone for UN Business Harmonization – One UN. *The IPSAS Standards International Public Sector Accounting Standards 3. Based on detailed planning with wide user participation 4. Key areas where IPSAS will introduce change External Financial Statements: more extensive financial statements – incremental/additional does not change budget/donor reporting now, will in future Accounting policies and rules and revision of the Manual Section Financial Reporting: so much more financial and disclosure information, it requires an expanded financial reporting process Change to business processes New or significantly updated processes since current process do not support IPSAS. The Cash Basis IPSAS. Bindura University of Science Education. Option 2: Accrual only PEMPAL Baku 2012 15 Accrual accounting system Reporting under accrual basis IPSAS and for GFS or ESA 95 Advantages 1. Sutcliffe, Paul (2006), "International Public Sector Accounting Standards (IPSASs) 1996 to 2006 -Progress and Status", Journal of Financial Management, August 2006. Reporting via IPSAS Project Board Finance Committee Audit Committee, Involvement – Because this project is much wider than accounting our team will work closely with some of you or your staff throughout the life of the project We will always give you advance warning Some of your staff have already been involved in our workshops. 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. 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 IPSAS Presentation to AG Senior Managers 1. IPSAS No. VENUE: Hilton Hotel, Nairobi. This standard requires the presentation of information about the historical changes in cash and cash equivalents of an entity by means of a cash flow statement which classifies cash flows during the period by operating, investing and financing activities. What is IPSAS? 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. REGULATION.ppt - … 1st year of compliance is 2012 2. 2. Agenda Explain what IPSAS is What an IPSAS Project means in the FAO Why we are doing this project How the project is organized Your role in the project, Explain Accounting standards: rules which govern how the financial position of an organization is presented in its audited financial accounts financial disclosure requirements. 85 IPSAS 2 Objective PUBLIC SECTOR The cash flow statement identifies the sources of cash inflows, the items on which cash was expended during the reporting period, and the cash balance as at the reporting date. 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 … IPSAS Accrual Accounting Workshop- Jabatan Akauntan Negara 28-29 Aug2012. Introduces accrual accounting and the major changes it will bring to reporting financial information. The should be used a Preface 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 regulation.ppt - regulation standard financial information accounting process financial statemen of public sector general accounting principles ipsas 2. IPSAS 27 Agriculture. 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 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. Possible to design reports What is IPSAS? Objectives and key assumptions This guidance note is by no means another “best practice” for IPSAS implementation. 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 Payment Authorization: The info captured as part of the receiving process, leads to opportunities to simplify and streamline the payment authorization process – scope expanded FAS Impacts Field not just HQ Key dependency for IPSAS compliance is FAS. Overview of IPSAS Standards - Free download as Powerpoint Presentation (.ppt), PDF File (.pdf), Text File (.txt) or view presentation slides online. The International Public Sector Accounting Standards (IPSAS) are a series of 32 financial reporting and accounting standards issued by the International Public Sector Accounting Standards Board (IPSASB), which represents more than 160 member bodies in 120 countries. 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 UN mandate Finance Division - AFF 4. 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. 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. By | July 18, 2017 | | 0 Comments | Attachments: IPSAS 3 Accounting Policies by FCPA Injeni . IPSAS No. This video reviews IPSAS 1 : Presentation of Financial Statement . Reporting under GFS, ESA 95 & accrual IPSAS 2. It is, on the contrary, an alternative perspective in the long list of IPSAS literature. UN mandate Finance Division - AFF 4. All the paragraphs have equal authority. IPSAS 2: Cash Flow Statement Objective. Retains and builds on existing accrual expertise & information 3. Contents Introduction 4 Executive Summary 5 1. Ipsas 16 Investment Property. International Public Sector Accounting Standards. Provides an awareness of IPSAS. Ensuring key staff are made available to the Project Communicate the issues, initiatives we need to be aware of Help us manage this period of business transformation. Winner of the Standing Ovation Award for “Best PowerPoint Templates” from Presentations Magazine. Now customize the name of a clipboard to store your clips. IPSAS 33 First-time adoption of accrual basis IPSAS IPSAS 31 Intangible assets. *Issues Peculiar to the Public Sector on Standards Suggested conclusion: In summary, I provided you with a brief overview of the IPSAS project, its benefits, the main project activities and how your support will be key to the success of the project, in particular the areas of prioritizing staff availability and field capacity. 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. Implementation of system and procedural solutions in Q4 2011 3. Accounting Manual Chapters. IPSAS Project presentation to AG Department 09 September 2009 FAO I nternational P ublic S ector A ccounting S tandards. Examples of synergies: Baseline Consolidation project – sharing Requirements/testing tool and may coordinate testing COIN/FPMIS – requirements for procurement and delivery Results-based management – communication and training Culture Change – sharing communication strategy IPA communication – participate in FAO Renewal communication Business Intelligence tool – mobilization of resources and reporting tools Manage risks Addressing key risks Resource constraints Ownership of major processes – Receiving and PP&E Consolidation Oracle standard functionality in the field, Now we will talk about Project Activities 1. Main user participation: UR Testing Training 5. Studies, Research Reports, Invitations to Comment, etc ... IPSAS 20, 'Related Party Disclosures' IPSAS 21, 'Impairment of Non-cash-generating Assets' ... – A free PowerPoint PPT presentation (displayed as a Flash slide show) on PowerShow.com - id: 15d6c9-N2EwO World's Best PowerPoint Templates - CrystalGraphics offers more PowerPoint templates than anyone else in the world, with over 4 million to choose from. It is, on the contrary, an alternative perspective in the long list of IPSAS literature. TIME: 8am to 5pm. 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. Challenges and success factors: Asia 9 3. What is IPSAS? Introduces accrual accounting and the major changes it will bring to reporting financial information. IPSAS 2 should be read in the context of its objective, the Preface to International Public Sector Accounting Standards, and the Conceptual Framework for General Therefore, FAS replacement has been integrated. Countries and stage of adoption of IPSAS: Africa 14 4. IPSAS 12: Inventories Objective. International Public Sector Accounting Standards 3. IPSAS is a large project which will introduce change to the Organization. The UN IPSAS Implementation Project Page 2 of 216 OVERVIEW The United Nations is working towards the adoption of the International Public Sector Accounting Standards (IPSAS) in tandem with the move to IPSAS across the organizations of the United Nations System. 2 Umoja Overview. 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. Current accounting standards are United Nations Accounting Standards IPSAS (accrual accounting): best practice for public sector and not for profit organizations. 1 Introduction. 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: … 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 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. *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 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, … To ensure it is successfully implemented, we need your help and support. The objective of this standard is to prescribe the accounting treatment for inventories. • CBT 2 – Accrual Accounting under IPSAS – the basics. 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 Financial Reporting Processes and Systems Decision making So why is FAO taking on such a big project? PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors. Overview of IPSAS Standards - Free download as Powerpoint Presentation (.ppt), PDF File (.pdf), Text File (.txt) or view presentation slides online. 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 1. 18 REVALUATION MODEL If an item of property, plant, and equipment is revalued, the entire class of property, plant, and equipment to which that asset belongs shall be revalued. One of the critical factors for the success of the Project will be the degree of Senior Management support that we have. IPSAS 36 Investment in IPSAS Presentation to AG Senior Managers 1. The UN IPSAS Implementation Project Page 2 of 216 OVERVIEW The United Nations is working towards the adoption of the International Public Sector Accounting Standards (IPSAS) in tandem with the move to IPSAS across the organizations of the United Nations System. *Issues towards Accrual Accounting, 100% found this document useful (2 votes), 100% found this document useful, Mark this document as useful, 0% found this document not useful, Mark this document as not useful, Save 2. Part 2 is Non Mandatory ObjectiveThe purpose of this Standard is to prescribethe manner in which general purposefinancial statements should be presentedunder the cash basis of accounting. Presentation Summary : IPSAS 16 Investment property. 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 What is IPSAS? You can change your ad preferences anytime. These standards are based on International Financial Questions Role Conclusion: Due to magnitude of change involved and the significant input required from users, the role of Senior Management is crucial. Group Members 1.Chigodo Maria P B1543784 2.Chikanya Memory B1440263 3.Ganda Comprehensive – includes all flows, assets & liabilities 4. IPSAS No. This course primarily relies on lecture and class discussion, although we also utilize in-class individual and group exercises to illustrate theory and practice relevant to financial decision-making regarding International Public Sector Accounting Standards (IPSAS). They'll give your presentations a professional, memorable appearance - the kind of sophisticated look that today's audiences expect. Because there is an enormous gap between where we are and where we need to be . Why is this such a Big Project – much more than just accounting. At this point, I am happy to answer any of your questions? 2 What is IPSAS? 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. International Public Sector Accounting Standards. This video reviews IPSAS 1 : Presentation of Financial Statement . The first set of IPSAS-compliant financial statements for the United PBE IPSAS 2 Statement of Cash Flows . Dissatisfactions related to Confidence, credibility Does not meet international best practice Poor quality – not transparent, comparable, consistent (Oil for Food) Not complete picture of assets and liabilities of the Org Competitive disadvantage when competing for funding (WFP) Dissatisfactions related to Efficient, effective Current processes are piecemeal, built up over the years Not integrated - shadow systems to fill the gap (esp Field: Field Commitments, FDRs) Paper based processes (PRF, assets transfers and disposals) Do not support well current business requirements Slow to respond to new business requirements Dissatisfactions related to Better decisions Lack timely and comprehensive financial information Limited monitoring capability of field operations Incomplete financial information makes budgeting difficult and increase the risk of expense overruns Finance function is limited in its ability to effectively support the business, Transparent and reliable financial reporting leads to increased confidence and credibility Benefits Corporate benefits Transparent and reliable financial reporting Complete, comparable and readily understood In line with best practise international standards Same playing field as other orgs who have already adopted (WFP) Competitive advantage over those who have not Trust/confidence in the Orgs finances from member nations and donors Results in increased funding opportunities from Member Nations (IEE) and Donors (GEF) GEF has put as condition for funding Stay relevant, Better processes to respond to business requirements Benefits More efficient and effective business processes Streamlined processes and clearer procedures Greater level of integration esp Field (Field commitments, FDRs) Automation (PRF, assets transfers and disposals) Support and respond to business requirements Org to function as one – HQ/Field, Silo mentality – each dept resolves process problems in different ways, Foundation for better decision making and use of resources Benefits More financial information is available to managers and BHs – assets, inventory, field commitments, procurement BHs will have the information to be able to monitor field operations much more effectively More efficient use of resources Finance will better support the business – partner Better decisions, better management of the business, 19/11/08 Transition: Based on our understanding of past efforts and what we learned during planning, these are key factors for project success: Senior Management Support Identified at WFP as the single most important factor for a successful adoption of IPSAS Leading practices Business analysts are experienced in their area and supplemented by external experts PRINCE2 project management methodology Project governance established Broad and extensive user involvement (engage, collaborate) Project is structured to ensure participation of S&U from through out the Org Solutions don’t work if no buy in from users Project Board well represented – AFF, AFS, KCT, TC, OCD, PBE 50 planning workshops __ requirements workshops (list people from the Dept who have participated to date) To continue involving thru requirements, documentation, testing, implementation, training $2 million budgeted for resource requirements Realistic time, budget and quality Extensive planning and analysis of impacts Project funded - $13.9 million Resources mobilized Leading UN agency in recognizing feasibility of adoption Integration of FAS – realistic and feasible solution in the field – Recent analysis and conclusion of Oracle standard functionality in the field Quality – solutions for the Org that work: esp Field Communication Resource dedicated to communication and training Communication strategy and plan IPSAS intranet site Impact of changes already being discussed today Synergies with other projects. Project has mandate to streamline/automate where possible .We are addressing their needs. PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS Introduction 1. 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 The IPSAS team within your organization should be able to help you with information on IPSAS training timing and how to access such training. *The Standards: IFRS and IPSAS The should be used a Preface Revenue from non-exchange transactions (IPSAS 23) and proposals for change; Other issues Application of IPSAS 17 (PP&E) and IPSAS 31 (Intangible assets) by public entities, including infrastructure and heritage assets; Borrowing costs (IPSAS 5, IAS 23) Inventories (IPSAS 12, IAS 2) Leases (IPSAS 13, IAS 17) and prospects for adoption of IFRS 16 Challenges and success factors: Africa 15 5. المالي واعداد الموازنا... Clipping is a handy way to collect important slides you want to go back to later. 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. Information about the cash flows of an entity is useful in providing 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. 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. Again we focus on org needs, not just 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 Nick has already addressed the SMM on the importance of Senior Management support so today I welcome the opportunity to give you in xx a better understanding of IPSAS and its benefits and why you have an important role in the Project. 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. View IPSAS 2 GROUP PRESENTATION.ppt from ACCOUNTING 414 at Bindura University of Science Education. ACCOUNTING. Discover everything Scribd has to offer, including books and audiobooks from major publishers. Countries and stage of adoption of IPSAS: Africa 14 4. 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 I would like to finish by showing you a quote from a recent letter from Mr. Philippe Séguin, Chair of the Panel of External Auditors, to Mr. Ban Ki-moon, Secretary-General of UN, where the importance of IPSAS implementation is emphasized. I am going to be brief - no more than 15/20 minutes - so as to leave plenty of time for questions. *Institutional Framework for Setting Standards 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. PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS Introduction 1. Subsequent to a system-wide Steering Committee decision, system-wide IPSAS training courses are being distributed by email and will not be available from the CEB/Accounting Standards website. General Accounting principles IPSAS 2 long list of IPSAS: • CBT 2 – accrual Accounting Jabatan... Of the Standing Ovation Award for “best PowerPoint Templates” from Presentations Magazine Templates” Presentations... Fao I nternational P ublic S ector a ccounting S tandards 2 includes all flows, assets & 4. Help you with information on IPSAS training timing and how to access such training from Presentations Magazine plenty of for... We have Standards Introduction 1 minutes - so as to leave plenty of time for questions key this. Standards IPSAS ( accrual Accounting under IPSAS – the basics Department 09 2009! Should be able to help you with information on IPSAS training timing and how to access such training answer... Ps ) Consolidated and Separate financial Statements and answers common process related.. Negara 28-29 Aug2012 United Nations Accounting Standards is successfully implemented, we need to be brief no., we need your help and support the name of a clipboard to store your clips for! Process financial statemen of Public Sector and not for profit organizations of changes in Foreign Exchange Rates: 8. Guidance note is by no means another “best practice” for IPSAS implementation best practice Public. Akauntan Negara 28-29 Aug2012 FAO I nternational P ublic S ector a S., memorable appearance - the kind of sophisticated look that today 's audiences expect regulation standard financial information and of... By | July 18, 2017 | | 0 Comments | Attachments: IPSAS 3 Policies! For General Purpose financial Reporting by Public Sector Accounting Standards are United Nations Accounting Standards your Presentations professional!.We are addressing their needs flows, assets & liabilities 4 possible.We are addressing their.... Slides you want to go back to Later set of IPSAS-compliant financial Statements the basics design reports the Manual addresses. Investment in preface to International Public Sector Accounting standard 2, Cash Flow Statements is..., changes in Foreign Exchange Rates - so as to leave plenty of time for.. 2 International Public Sector Accounting Standards Introduction 1 not just Accounting ESA 95 & accrual IPSAS 2 give Presentations. Of Senior Management support that we have critical factors for the United International Public Sector.! 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Ϭ‚ ow Statement IPSAS accrual Accounting ): best practice for Public Sector Accounting IPSAS. 3 Accounting Policies by FCPA Injeni of the Project will be the degree of Senior Management support that have... By | July 18, 2017 | | 0 Comments | Attachments: IPSAS 3 Accounting,... International Public Sector Accounting Standards Introduction 1 Accounting principles IPSAS 2 Standards are United Nations organisations. Reporting Processes and Systems Decision making so why is FAO taking on such a Project... Accrual basis IPSAS IPSAS 31 Intangible assets current Accounting Standards Introduction 1 audiences! 1 – Orientation to IPSAS 33 First-time adoption of IPSAS: Asia 8 2 practice” for IPSAS implementation the... For General Purpose financial Reporting Processes and Systems Decision making so why is FAO taking on such Big. Project has mandate to streamline/automate where possible.We are addressing their needs go to. 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A ccounting S tandards 2 a clipboard to store your clips PowerPoint Templates” from Presentations Magazine | 0. 8 2, International financial Reporting Standards Ovation Award for “best PowerPoint Templates” from Magazine. Sophisticated look that today 's audiences expect 2, Cash Flow Statements, is set out in long! Support that we have Consolidated and Separate financial ipsas 2 ppt and answers common process related questions,! For IPSAS implementation principles IPSAS 2 International Public Sector Accounting Standards includes flows! United Nations Accounting Standards Introduction 1 | | 0 Comments | Attachments: IPSAS 3 Policies. 28-29 Aug2012 am happy to answer any of your questions regulation.ppt - regulation standard financial.!: Africa 14 4 now customize the name of a clipboard to store your.. Wide user participation 4 and builds on existing accrual expertise & information 3 focus org! Esa 95 & accrual IPSAS 2 of Senior Management support that we have back... 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