Williard Yohana Kalulu was appointed in October 2017 to serve as Technical Advisor for Ms. Neema Kiure-Mssusa, who is a member of the IPSASB. Mr. Kalulu is a Chief Accountant at the Treasury Registrar’s Office under the Ministry of Finance and Planning Dar es salaam Tanzania. He was nominated to his position with the IPSASB by the Ministry of Finance and Planning in Tanzania.

Mr. Kalulu is a Certified Public Accountant (CPA-T) with a post graduate diploma in Accountancy from Institute of Accountancy Arusha, a diploma in IPSAS from National Board of Accountants and Auditors, and an advanced diploma in Accountancy from St Augustine University of Tanzania. He is also a holder of Master of Science in Accounting and Finance from the University of Dodoma, Tanzania.

Mr. Kalulu joined the Ministry of Finance and planning in 2011 after working for Local Government Authorities (Uranbo District Council) for seven years. His expertise as a professional accountant stretches over the past decade and a half working as a financial statements accountant. He has been appointed to be a Member of the Technical Service Committee with the National Board of Accountants and Auditors. He saved a working group which championed the adoption and implementation of IPSAS accrual basis in Tanzania for the seven years with Ministry of Finance and Planning.

Dr. Neema Kiure-Mssusa was a member of the IPSASB until 2023. Ms. Kiure-Mssusa joined the International Public Sector Accounting Standards Board (IPSASB) in January 2018. In 2016 and 2017, she served as a member of IPSASB Consultative Advisory Group.

Dr. Neema has been the team leader in the International Public Sector Accounting Standards (IPSAS) implementation project for the Government of Tanzania since 2008. She has assisted the Tanzania Ministries, Departments and Agencies (MDAs), Local Government Authorities and other Public Sector Entities on IPSAS implementation projects. Tanzania started complying with accrual based IPSAS during the year ended 30 June 2013. Thereafter, she has been working closely with the National Board of Accountants and Auditors (NBAA) and Accountant General’s Department to ensure that IPSAS updates are implemented effectively.

Dr. Neema is an Assurance Partner at Ernst & Young, Tanzania, where she serves several Tanzanian private and public sector entities. She was the Vice Chairperson of the NBAA from June 2018 to May 2021, and the current Chairperson of Tanzania Association of Women Accountants (TAWCA). She is also a member of the Interim Academic Advisory Committee (IAAC) of the African Professionalisation Initiative (API).

Her Technical Advisor is Williard Kalulu.

The IPSASB held its fourth and final meeting of the year from December 5-8, 2017 in Toronto. The IPSASB’s Consultative Advisory Group (CAG) met on December 4, 2017 and the CAG’s views informed the IPSASB’s discussions.

Highlights from the IPSASB CAG's December 4, 2017 meeting in Toronto, Canada.

0:10 -- Welcome and introduction
0:39 -- Chair’s summary of the IPSASB CAG meeting
10:28 -- Closing remarks

Highlights from the IPSASB's December 5 - 8, 2017 meeting in Toronto, Canada.

• 00:10 – Welcome and introduction
• 00:56 – Chair’s meeting overview
• 02:35 – Strategy and work plan consultation
• 06:29 – Leases
• 08:21 – Public sector measurement
• 10:27 – Heritage
• 13:34 – Chair’s summary of the IPSASB’s year
• 16:18 – Closing remarks

Narrada pelo técnico do IPSASB, João Carlos Fonseca, esta apresentação fornece uma visão geral do Exposure Draft 63, Benefícios Sociais.

O Exposure Draft aborda a contabilização de benefícios sociais, tais como reforma, desemprego e incapacidade, com o objetivo de melhorar a consistência, transparência e relato de benefícios sociais por entidades do setor público, os quais representam uma grande percentagem dos gastos públicos em muitas jurisdições.

O Exposure Draft 63 define benefícios sociais e propõe requisitos para o reconhecimento e mensuração de esquemas de benefícios sociais. Também propõe requisitos de divulgação que fornece informação adicional para os utilizadores avaliarem o efeito dos benefícios sociais nas finanças públicas no futuro.

Tradução parcialmente baseada na lei portuguesa.

Translation partially based on Portuguese law.

El Consejo de Normas Internacionales de Contabilidad del Sector Público (The International Public Sector Accounting Standards Board^® o IPSASB^®) ha publicado para recibir comentarios del público su Proyecto de Norma (ED) número 63, Beneficios sociales, que aborda el tema de la contabilidad para la prestación de beneficios sociales, tales como los beneficios por retiro, por desempleo y por incapacidad.

Estas propuestas tienen como objetivo mejorar la coherencia, la transparencia y la información de las entidades del sector público sobre planes de beneficios sociales, que representan una gran parte del desembolso gubernamental en la mayoría de las jurisdicciones.

Las Normas Internacionales de Contabilidad del Sector Público (International Public Sector Accounting Standards^® o IPSAS^®) vigentes no proveen requisitos u orientación sobre cómo contabilizar los beneficios sociales, lo que hace que los usuarios no cuenten con la información necesaria para evaluar el desempeño del Gobierno.

“Los beneficios sociales son un gasto importante para la mayoría de los Gobiernos, y la ausencia de una norma IPSAS para estos programas es una brecha importante en la literatura del consejo”, explica Ian Carruthers, Presidente del IPSASB. “Las propuestas del ED 63 mejorarán la responsabilidad y la transparencia y mejorarán la toma de decisiones en esta área crítica de interés público”.

El ED 63 define los beneficios sociales y propone requisitos para el reconocimiento y la medición de los planes de beneficios sociales. También propone requisitos de divulgación que brindan información adicional para que los usuarios evalúen el efecto de los beneficios sociales en las finanzas gubernamentales futuras.

Se solicita que se envíen los comentarios sobre el Proyecto de Norma hasta el 31 de marzo de 2018.

Cómo enviar comentarios
Para acceder al Proyecto de Norma y su resumen At-a-Glance, o para enviar un comentario, ingrese al sitio web de IPSASB: www.ipsasb.org. Se solicita que se envíen los comentarios sobre el Proyecto de Norma hasta el 31 de marzo de 2018. El IPSASB alienta a las organizaciones miembro de IFAC y a las organizaciones contables regionales a facilitar este Proyecto de Norma a todos sus miembros y empleados.

Acerca del IPSASB
El IPSASB trabaja para fortalecer la gestión financiera pública a nivel mundial a través del desarrollo de las Normas Internacionales de Contabilidad del Sector Público basadas en acumulaciones (IPSAS®) y otras formas de orientación para uso de los Gobiernos y otras entidades del sector público. Recibe apoyo del Banco Asiático de Desarrollo, el Instituto Canadiense de Contadores Públicos Autorizados, la Junta de Informes Externos de Nueva Zelanda y los Gobiernos de Canadá y Nueva Zelanda. La Federación Internacional de Contadores (IFAC) facilita las estructuras y los procesos que respaldan las operaciones del IPSASB. Para obtener información relacionada con derechos de autor, marcas y permisos, ingrese a la sección de permisos o comuníquese con permissions@ifac.org.

Acerca del Comité de Interés Público
Las actividades gubernamentales y normativas de IPSASB son supervisadas por el Comité de Interés Público (PIC), para garantizar que sigan el debido proceso y reflejen el interés público. El PIC está compuesto por personas con experiencia en el sector público o informes financieros y con participación profesional en organizaciones que tienen interés en promover la información financiera de alta calidad y comparable en un nivel internacional.

The International Public Sector Accounting Standards Board (IPSASB) has issued a revised IPSAS, Financial Reporting under the Cash Basis of Accounting. The amendments address some of the main barriers to adoption of this standard.  

This revised version of the Cash Basis IPSAS implements the proposals made in Exposure Draft 61, Amendments to Financial Reporting under the Cash Basis of Accounting.

The revised version takes effect on January 1, 2019, with earlier adoption encouraged.

The International Public Sector Accounting Standards Board^® (IPSASB^®) has published a revised IPSAS, Financial Reporting under the Cash Basis of Accounting (the Cash Basis IPSAS). The amendments address some of the main barriers to adoption of this standard.  

This revised version of the Cash Basis IPSAS implements the proposals made in Exposure Draft 61, Amendments to Financial Reporting under the Cash Basis of Accounting. These amendments recast from mandatory to voluntary:

• Preparation of consolidated financial statements;
• Disclosure of information about external and other assistance; and
• Disclosure of information about payments made by third parties.

The amendments also ensure that the standard’s requirements and encouragements are better aligned with requirements in relevant accrual IPSAS issued since 2008.

The revised version takes effect on January 1, 2019, with earlier adoption encouraged.

“These amendments respond to the views of preparers by removing some of the obstacles to adoption of the Cash Basis IPSAS,” said IPSASB Chair Ian Carruthers. “Robust financial reporting on a cash basis can be an important foundation for broader improvements in public sector financial management. However, the revisions make clear that the IPSASB views the Cash Basis IPSAS as an important stepping stone on the journey to full accrual accounting rather than an end in itself.”

First issued in 2003, and modified in 2006 and 2007, the Cash Basis IPSAS is the only IPSASB pronouncement that deals with the cash basis of accounting. 

About the IPSASB

The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through the development of accrual-based International Public Sector Accounting Standards® (IPSAS®) and other guidance for use by governments and other public sector entities. It receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.

About the Public Interest Committee

The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information.