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  • IPSAS 47 - Revenus

    Expected publication Date: 2025-06-15

    IPSASB
    French
    In Progress
  • Jung-Hyuk Yim

    Job Title

    Technical Advisor for Sung-Jin Park

    Country

    Korea

    Jung-Hyuk Yim became the Technical Advisor to the Korean member of IPSASB in January 2025. He was nominated by the Korea Institute of Public Finance (KIPF), which is designated to conduct research on government accounting standards by the Ministry of Economy and Finance of Korea (MOEF).

    Mr. Yim is a senior researcher at the Government Accounting and Finance Statistics Center (GAFSC) at KIPF, specializing in standard-setting research for the Korean Central Government's National Accounting Standard (NAS). Before joining KIPF, he assisted in the implementation of NAS and the application of accrual accounting in cost analysis of policy programs at the Korean Institute of Certified Public Accountants (KICPA).

     He is a certified public accountant in Korea and holds a Bachelor’s degree in Business Administration from Sungkyunkwan University.

  • Florian Chatagny

    Job Title

    Technical Advisor for to Claudia Beier

    Country

    Switzerland

    Florian Chatagny became the Technical Advisor to Claudia Beier in January 2025. He was nominated by the Swiss Federal Finance Administration (FFA) with the support of the Swiss Conference of Cantonal Ministers of Finance.

    Mr. Chatagny is head of the unit financial statistics since 2019 and is responsible for the compilation and dissemination of public finance statistics for Switzerland both at the national and international level. He is also responsible to produce empirical analyses as well as forecasts for the Swiss public finances. Among others, Florian Chatagny is head of the national joint working group on Government Finance Statistics. He and his team also represent Switzerland in various international working groups in the field of Government financial statistics such as the Eurostat’s Working group on the excessive deficit procedure or the IMF Task force on Fiscal Analysis and GFS Communication.

    Prior to joining the Swiss Federal Finance Administration, Mr. Chatagny worked as an executive research fellow for the Federal Institute of Technology (ETH) in Zurich mostly performing empirical research and policy analysis in the fields of fiscal policy, macroeconomic forecasting and empirical public finance.

    Mr. Chatagny holds a PhD in economics and a PhD in public administration from the Universities of Lausanne (CH) and Rennes 1 (F). He is a research fellow of the Federal Institute of Technology (ETH).

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    Florian Chatagny