La Federación Internacional de Contadores (IFAC), una organización mundial para la profesión contable con miembros y asociados en 127 países, celebra la traducción al español del Manual de Pronunciamientos Internacionales de Contabilidad del Sector Público, edición 2011.

Esta traducción al español fue realizada por profesores del Departamento de Contabilidad y Finanzas de la Facultad de Economía y Empresa de la Universidad de Zaragoza, España. Su revisión estuvo a cargo de un comité de revisión internacional integrado por expertos del sector público, procedentes de Argentina, Chile, México, España y Uruguay.

“Este Manual ofrece un conjunto integral de requisitos y directrices contables, creados específicamente para preparadores de estados financieros del sector público. Esta traducción al español se celebra especialmente debido al creciente aumento en el ritmo de adopción de estas normas en España y América Latina”, explica Andreas Bergmann, Presidente del Consejo de Normas Internacionales de Contabilidad del Sector Público (IPSASB).

El Director General de la IFAC, Ian Ball, expresó: “Contar con esta traducción facilitará y apoyará la adopción y la implementación de las Normas Internacionales de Contabilidad del Sector Público en países de habla hispana. Los problemas actuales de deuda pública que atraviesan muchos países de todo el mundo reflejan la profunda necesidad de reforma en el ámbito de los informes y la gestión financiera en el sector público. Esta traducción contribuirá a dicha reforma, como así también a mejorar la comparabilidad, la transparencia y la contabilidad en el sector público a nivel mundial”.

La IFAC presentará el seminario internacional: La crisis de la deuda pública: Una cuestión de urgencia. Desde las lecciones hasta la reforma, del 19 al 20 de marzo de 2012. El seminario contará con prestigiosos oradores invitados, entre los cuales se encuentran: Vincenzo LaVia, Director Financiero del Grupo del Banco Mundial; David Walker, Fundador y Director General de la iniciativa Comeback America y ex Contralor General de los Estados Unidos; y Göran Persson, ex Primer Ministro de Suecia. El seminario de dos días de duración incluirá debates sobre el papel de la adopción y la implementación de las Normas Internacionales de Contabilidad del Sector Público (IPSAS), el éxito de la contabilidad según el principio de devengo, el papel del profesional de las finanzas en la reforma y la convergencia, la complejidad de los informes de interés público y mucho más. Para obtener más información, escriba a sdseminar@ifac.org.

También se ha publicado, recientemente, la traducción al español del Estudio 14 del IPSASB: Transición a la base contable de acumulación (o devengo): Directrices para entidades del sector público.

Ambos proyectos fueron posibles gracias a la asistencia del Banco Mundial y a las contribuciones del Gobierno de España a través del Fondo Español para América Latina y el Caribe.  Estas publicaciones pueden descargarse gratuitamente en formato PDF de la página de Internet de la IFAC. Las publicaciones no se encuentran disponibles en formato impreso. La reproducción, distribución o difusión de estas publicaciones requiere el permiso de la IFAC. Para obtener más información, escriba a permissions@ifac.org. Para obtener un panorama general de las traducciones de publicaciones de la IFAC, visite la Base de datos de traducciones de la IFAC: www.ifac.org/about-ifac/translations-permissions/translations-database

Acerca del IPSASB
El Consejo de Normas Internacionales de Contabilidad del Sector Público (IPSASB) desarrolla normas contables y directrices para que utilicen las entidades del sector público. La IFAC facilita las estructuras y los procesos que respaldan las operaciones del IPSASB. El IPSASB recibe apoyo (tanto financiero directo como en especie) del Banco Mundial, el Banco Asiático de Desarrollo, las Naciones Unidas y los Gobiernos de Canadá, China, Nueva Zelanda y Suiza.

Acerca de la IFAC
La IFAC es la organización mundial para la profesión contable que se dedica a servir el interés público mediante el fortalecimiento de la profesión y la contribución al desarrollo de economías internacionales fuertes. La IFAC está compuesta por 167 miembros y asociados de 127 países y jurisdicciones, que representan a aproximadamente 2,5 millones de contadores en la práctica pública y en sectores como la educación, el Gobierno, la industria y el comercio.

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The International Public Sector Accounting Standards Board (IPSASB) today released for comment a consultation paper as part of its project to develop a conceptual framework for the general purpose financial reporting of public sector entities. The Conceptual Framework is the IPSASB’s key strategic objective from 2010 through 2012, and is of fundamental importance to the future of global public sector standard setting for at least the next 10 to 15 years.

The Consultation Paper, “Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports” (CF-CP4), explores concepts applicable to the presentation of information in the general purpose financial reports of public sector entities. It is not limited to the financial statements.

The Consultation Paper describes what is meant by presentation of information, and explains that presentation covers both display and disclosure. It reviews an approach to presentation of information that involves: presentation objectives based on user needs; application of the qualitative characteristics to presentation decisions; and three presentation concepts. The three presentation concepts are: select information that meets user needs, satisfies the cost-benefit test, and is sufficiently timely; locate information in a way that meets user needs; and, organize information to make important relationships clear and to support comparability.

“The Conceptual Framework provides the set of principles that underpin the IPSASB’s standard-setting activities over the long-term,” explained IPSASB Chair Andreas Bergmann. “CF-CP4 breaks new ground by considering presentation from the broader perspective of financial reporting rather than adopting a narrow focus just on the financial statements. Given the central role that the Conceptual Framework will play in the IPSASB’s future standard-setting activities, I strongly urge all stakeholders to submit comments on this Consultation Paper."

How to Comment
To access the Consultation Paper and the At-A-Glance document, which provides a summary of the Consultation Paper, or to submit a comment, please visit the IPSASB website at www.ipsasb.org. Comments on the Consultation Paper are requested by May 31, 2012. The IPSASB encourages IFAC members, associates, and regional accountancy bodies to promote the availability of this consultation paper to their members and employees.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB receives support (both direct financial and in-kind) from the World Bank, the Asian Development Bank, the United Nations and the governments of Canada, China, New Zealand, and Switzerland.

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. IFAC is comprised of 167 members and associates in 127 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

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The International Public Sector Accounting Standards Board (IPSASB) has approved a landmark new standard, IPSAS 32, Service Concession Arrangements: Grantor (IPSAS 32).

Service concession arrangements provide a way for governments and other public sector entities to build the infrastructure necessary to maintain and improve critical public services. The use of service concession arrangements continues to increase due to the ongoing global financial and economic crises. Until now, public sector entities have had no international guidance on how to report such transactions.

IPSASB Chair Andreas Bergmann explained, “IPSAS 32 helps further the IPSASB’s goal of enhancing the transparency and accountability of public sector entities by ensuring that service concession arrangement assets and their related financing are reported. It also improves consistency in how public sector entities account for and report service concession arrangements, which are significant and often complex transactions.”

IPSAS 32 addresses the grantor’s accounting in such arrangements using an approach that is consistent with that used for the operator’s accounting in Interpretation (IFRIC) 12, Service Concession Arrangements issued by the International Financial Interpretations Committee of the International Accounting Standards Board (IASB). IPSAS 32 is not a convergence project because IFRIC 12 applies only to the operator and not the grantor. However, IPSAS 32 uses the principles in IFRIC 12 for determining which entity—the grantor or the operator—should recognize an asset in a service concession arrangement, in order to ensure that the grantor recognizes a service concession asset it controls.

Hans Hoogervorst, International Accounting Standards Board (IASB) Chair said, “The IPSASB’s approval of IPSAS 32 illustrates the close cooperation of the IPSASB and the IASB on issues of mutual concern in the public and private sectors. It closes the gap on significant assets not being recognized by either the grantor or the operator, and is a welcome addition to the body of accounting guidance for the public sector.”

The IPSASB has also published Improvements to IPSASs 2011. The IPSASB’s improvements project is modeled on the IASB’s annual update program. Improvements are made to existing IPSASs to maintain alignment with International Financial Reporting Standards (IFRSs), as well as other general improvements. The 2011 amendments relate primarily to improving consistency between the standards. They do not represent substantive revisions to existing IPSASs.

IPSAS 32 and Improvements to IPSASs 2011 are available to download free of charge from the IPSASB website. The IPSASB encourages IFAC members, associates, regional accountancy bodies, and firms to use these materials and to promote their availability to members and employees.

About the IPSASB
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC.

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. IFAC is comprised of 164 members and associates in 125 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

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These Improvements to International Public Sector Accounting Standards were prepared by the International Public Sector Accounting Standards Board (IPSASB).