El Consejo de Normas Internacionales de Contabilidad para el Sector Público^® (IPSASB^®) publicó, para comentarios, el Borrador de Consulta (ED) 59, Enmiendas al IPSAS 25, Beneficios a los empleados.

Una parte clave de la estrategia del IPSASB en el desarrollo de estándares de información financiera de primera calidad para el sector público es conservar las IPSAS actuales. La IPSAS 25 se basa en la Norma Internacional de Contabilidad (NIC) 19 Beneficios a los empleados, la cual ha sido revisada posteriormente. Los principales cambios que el IPSASB propuso para la IPSAS™ 25 a fin de mantener una convergencia con la NIC 19 dentro del marco de lo posible, son:

• Retirar la opción que permite a una entidad aplazar el reconocimiento de cambios en el pasivo neto por beneficios definidos (el "método del corredor");
• Introducir el método de interés neto para los planes de beneficio definido;
• Enmendar determinados requerimientos de revelación para los planes de beneficio definido y planes multiempresariales; y
• Simplificar los requerimientos de contribuciones por parte de los empleados o terceros a un plan de beneficio definido cuando tales contribuciones se aplican a un plan contributivo sencillo, vinculado al servicio.

“Las propuestas del Borrador de Consulta tienen como propósito garantizar que los estados financieros presenten información relevante y fielmente representativa sobre los beneficios de los empleados, en particular sobre los planes de beneficios definidos y, a la vez, mantener una convergencia con las NIIF”, comentó Ian Carruthers, Presidente del IPSASB. "Estas propuestas abordan los cambios realizados al estándar subyacente del sector privado a partir de la emisión original de la IPSAS 25. Estamos a la expectativa de saber si los constituyentes apoyan los cambios propuestos a la IPSAS 25 en este Borrador de Consulta o si tienen otras opiniones”.

Para mejorar el entendimiento de estas propuestas, una versión de la IPSAS 25 —con apuntes que reflejan los cambios propuestos en el ED 59— se encuentra disponible en el sitio web del IPSASB.

¿Cómo comentar?

Para acceder al ED, al resumen At-a-Glance del ED y a la versión con apuntes de la IPSAS 25, o para enviar comentarios, favor visitar el sitio web del IPSASB en www.ipsasb.org. Los comentarios acerca de los ED deben ser entregados antes de abril 30, 2016. El IPSASB invita a los miembros, asociados, y organizaciones contables regionales de la IFAC a promover la disponibilidad de este ED a sus miembros y empleados.

Acerca del IPSASB
El IPSASB desarrolla normas contables y guías para uso de las entidades del sector público. El IPSASB recibe el apoyo (tanto financiero como en especie) del Banco Mundial, el Banco Asiático de Desarrollo, los Contadores Profesionales Certificados de Canadá, el Consejo Sudafricano de Normas Contables, y los gobiernos de Canadá, Nueva Zelanda y Suiza. Las estructuras y los procesos que soportan las operaciones del IPSASB son facilitados por la IFAC.

Trabajar en el IPSASB
Las IPSAS™ se están convirtiendo rápidamente en el patrón de oro de la información financiera para el sector público, con una adopción e implementación cada vez mayor. Trabajar en el IPSASB ofrece la oportunidad de contribuir a la profesión contable global y de comunicarse con los principales emisores de estándares de todo el mundo. Actualmente, el IPSASB está en busca de individuos motivados con buenas capacidades de gestión de proyectos y un interés en asuntos técnicos de contabilidad. Los candidatos deben poseer buenas capacidades interpersonales, experiencia en la emisión de estándares ya sea en el sector público o privado, o en ambos, y experiencia en análisis técnico de contabilidad. Visitar Trabajar en la IFAC  o enviar vía e-mail su hoja de vida (HV) junto con una carta de presentación a jobs@ifac.org. 

Acerca de la IFAC®
IFACes la organización global para la profesión contable, dedicada a servir el interés público a través del fortalecimiento de la profesión y la contribución para el desarrollo de economías internacionales sólidas. La IFAC se compone de 175 miembros y asociados en 130 países y territorios, representando aproximadamente a 2,8 millones de contadores en la práctica pública, la educación, el gobierno, la industria y el comercio.

The Governmental Accounting Standards Board (GASB) recently worked with the International Public Sector Accounting Standards Board (IPSASB) in holding an inaugural event that assembled key public sector standard setters from around the world in Norwalk, Connecticut, to build a dialogue, exchange ideas, and discuss critical issues in standard setting.

The first-time event brought together over 70 participants from 22 organizations with standard-setting responsibilities in more than 30 countries.

“The participants’ involvement, engagement, and insights made this inaugural event a great success,” said GASB Chair David Vaudt. “As national public accounting standards setters, we all benefits from sharing thoughts, ideas, and lessons learned. We were honored to have been able to work with the IPSASB on this important initiative.”

“By providing a consistent approach to government financial reporting, as well as through the increasing global momentum towards their adoption, International Public Sector Accounting Standards (IPSAS) are playing a critical role in strengthening global public financial management” IPSASB Chair Ian Carruthers added. “We hope the enthusiastic participation of the attendees can provide the foundation for the increased dialogue and cooperation that will enable the international public sector standard setting community to work increasingly closely together in addressing the challenges we all face consistently.”

The forum provided attendees with the opportunity to discuss current IPSASB projects with the board’s members and staff:

• Social benefits;
• Revenues;
• Non-exchange expenses;
• Heritage assets;
• Infrastructure assets;
• Public sector measurement; and
• Leases.

Additionally, issues outside of the IPSASB work plan were also discussed:

• “IPSAS lite” (IPSAS for small and medium-sized entities);
• Tax expenditures;
• Natural resources accounting;
• Consolidation;
• Financial performance measures;
• Service performance reporting; and
• Implementation issues.

Based on the success of the inaugural event, the IPSASB is planning a second forum. This is to be held in Zurich, Switzerland July 3-4, 2017.

About the IPSASB

The IPSASB develops accounting standards and guidance for use by public sector entities. It receives support (both direct financial and in-kind) from the Government Accounting Standards Board, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, the New Zealand External Reporting Board, and the governments of Canada, New Zealand, and Switzerland.

About the Governmental Accounting Standards Board       

Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP). These standards are recognized as authoritative by state and local governments, state Boards of Accountancy, and the American Institute of CPAs (AICPA). The GASB develops and issues accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to taxpayers, public officials, investors, and others who use financial reports. The Financial Accounting Foundation (FAF) supports and oversees the GASB. For more information, visit www.gasb.org

About IFAC

IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

The ‘International Public Sector Accounting Standards Board,’ ‘International Public Sector Accounting Standards,’ ‘Recommended Practice Guidelines,’ ‘International Federation of Accountants,’ ‘IPSASB,’ ‘IPSAS,’ ‘RPG,’ ‘IFAC,’ the IPSASB logo, and IFAC logo are trademarks of IFAC, or registered trademarks and service marks of IFAC in the US and other countries.

The International Public Sector Accounting Standards Board (IPSASB) has published The Applicability of IPSASs and a revised Preface to International Public Sector Accounting Standards (Preface), which change how the IPSASB communicates the type of public sector entities that it considers when developing an IPSAS or Recommended Practice Guideline (RPG).

Until now, IPSASs and RPGs have included a definition of a Government Business Enterprise (GBE) and a statement that GBEs apply International Financial Reporting Standards. The definition of a GBE has proved ambiguous in places and difficult for preparers to interpret.

The main amendments:

• Provide the characteristics of public sector entities for which IPSAS are designed in the revised Preface;
• Replace the term “GBEs” with the term “commercial public sector entities;”
• Delete the definition of a GBE in IPSAS 1, Presentation of Financial Statements; and
• Amend the scope section of each IPSAS and RPG by removing the paragraph that states that these pronouncements do not apply to GBEs.

These amendments address constituents’ concerns about the application of IPSASs to public sector entities and different interpretations of the GBE definition. 

“This principles-based approach communicates more transparently the types of public sector entities that the IPSASB considers when developing IPSASs and RPGs,” said IPSASB Chair Ian Carruthers. “As this approach is drawn from The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities it enhances the consistency and understandability of the IPSASB’s literature.”

“These changes also acknowledge the role that regulators have in determining which accounting standards should be applied by different entities in their jurisdictions,” Mr. Carruthers added.

To support constituents’ understanding of these amendments, a marked-up and a clean version of the Preface have been made available on the IPSASB website. The IPSASB encourages IFAC member organizations, associates, and regional accountancy organizations to promote the availability of these documents to their members and employees.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. It receives support (both direct financial and in-kind) from the Government Accounting Standards Board, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, the New Zealand External Reporting Board, and the governments of Canada, New Zealand, and Switzerland.

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.

About IFAC
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

The ‘International Public Sector Accounting Standards Board,’ ‘International Public Sector Accounting Standards,’ ‘Recommended Practice Guidelines,’ ‘International Federation of Accountants,’ ‘IPSASB,’ ‘IPSAS,’ ‘RPG,’ ‘IFAC,’ the IPSASB logo, and IFAC logo are trademarks of IFAC, or registered trademarks and service marks of IFAC in the US and other countries. 

The Applicability of IPSASs and a revised Preface to International Public Sector Accounting Standards (Preface), change how the International Public Sector Accounting Standards Board communicates the type of public sector entities that it considers when developing an IPSAS or Recommended Practice Guideline (RPG). 

Improvements to IPSAS 2015 sets out amendments to International Public Sector Accounting Standards™ (IPSAS™) for the following:

• Part I: Consequential Amendments Arising from Chapters 1-4 of the Conceptual Framework;
• Part II: General Improvements to IPSAS;
• Part III: IPSAS/Government Finance Statistics Alignment; and
• Part IV: The International Accounting Standards Board's annual improvements and narrow scope amendments projects.

The International Public Sector Accounting Standards Board (IPSASB) has published Improvements to IPSAS 2015, which sets out amendments to International Public Sector Accounting Standards (IPSAS) for the following:

• Part I: Consequential Amendments Arising from Chapters 1-4 of the Conceptual Framework;
• Part II: General Improvements to IPSAS;
• Part III: IPSAS/Government Finance Statistics Alignment; and
• Part IV: The International Accounting Standards Board's annual improvements and narrow scope amendments projects.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. It receives support (both direct financial and in-kind) from the Government Accounting Standards Board, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, the New Zealand External Reporting Board, and the governments of Canada, New Zealand, and Switzerland. The ‘International Public Sector Accounting Standards’ and 'IPSAS' are trademarks of IFAC, or registered trademarks and service marks of IFAC in the US and other countries.

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.

About IFAC
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

During this audio podcast, Acting Technical Director John Stanford speaks with Chair Ian Carruthers, Principal Paul Mason, and Manager, Standards Development and Technical Projects, João Fonseca on key events from the IPSASB's March 8-11, 2016, meeting in New York City.