• Hong Kong

    Nov 21 - 23, 2002
    Hong Kong
    Conrad Hotel
    Additional notes: There will be a joint seminar with the Hospital Authority (HA) of Hong Kong on Friday November 22nd from 2:00 to 5:30 PM, at The Hospital Authority, 147B Argyle Street, Kowloon, HONG KONG. Transport will be available for the PSC delegates only from Conrad Hotel to the venue of the seminar. The conference hall can hold up to 120 persons. Interested members of the public are free to attend. For more information contact Ms. Cassandra Ng at 852 23006783 (office) or or e-mail cddgia@ha.org.hk.

  • Financial Statement Discussion and Analysis

    Project Status

    An Exposure Draft (ED 47), Financial Statement Discussion and Analysis, was approved in March 2012 with a response date of July 31, 2012. 

    Objective

    The objective of the project is to develop financial reporting guidance on financial statement discussion and analysis.

    Scope

    The project applies to all public sector entities, other than Government Business Enterprises (GBEs), preparing and presenting financial statements under the accrual basis of accounting.

  • Improvements 2009

    To update various IPSASs affected by the IASBs Annual Improvements project issued in May 2008.

    Scope

    The project applies to a number of IPSASs primarily drawn from IFRS.

    Background

    The IASB issued improvements to 19 IFRSs in May 2008. There are 13 IPSAS equivalents of the IFRSs improved in May 2008.

    Issues

    Identifying whether there are any public sector issues related to the improvements adopted by the IASB which relate to IFRSs from which current IPSASs have been primarily drawn.

  • Agriculture

    To develop an IPSAS that converges with IAS 41 Agriculture.

    Scope

    The project applies to the agricultural activity of all public sector entities, other than Government Business Enterprises (GBEs), preparing and presenting financial statements under the accrual basis of accounting.

    GBEs are required to apply International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board (IASB).

  • Cash Basis Review 2008-2010

    Project Status

    The IPSASB approved the Project Brief in 2010.

    Objective

    The primary objective of the project is to identify any major difficulties that public sector entities have encountered in implementing the Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting and determine whether the IPSAS should be modified, or if further guidance should be provided, in light of these difficulties.

    Further objectives of the project include:

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