The International Federation of Accountants^® (IFAC^®) Nominating Committee issued today the Call for Nominations for the IFAC Board and Committees in 2017 along with the companion guide, Developing a Nominations Strategy. The Call for Nominations sets out the upcoming opportunities for membership on the IFAC Board, Compliance Advisory Panel (CAP), and four committees—Professional Accountancy Organization (PAO) Development Committee, Professional Accountants in Business Committee (PAIBC), Small and Medium Practices Committee (SMPC), and Nominating Committee.

For 2017, there are 29 vacancies on the Board and committees, including two leadership positions due to expiring terms—IFAC Deputy President and SMPC Chair.

The Nominating Committee is looking for a senior and highly respected member of the profession who is committed to IFAC’s mission and strategy to fill the position of Deputy President.  After two years of service, the Deputy President is expected to stand for the office of IFAC President, with an estimated time commitment of 60 percent to 80 percent of a full-time position. Therefore candidates should be prepared for a significant time and travel commitment over the four-year period.

All vacancies on the Board and committees are open for nominations by IFAC member organizations.

“Volunteers are central to IFAC’s effective functioning, and that of its committees,” said Nominating Committee Chair Olivia Kirtley. “We are indebted to them for their time and commitment to the accountancy profession and the public interest. We thank all our member organizations for their continued support and look forward to receiving their nominations.”

The Nominating Committee encourages all IFAC member organizations to review the Call for Nominations, including the detailed information regarding open vacancies, composition targets, specific membership qualifications, and requirements. The Call also offers strategic guidance in selecting candidates, including identifying the most qualified nominee for each available position.

Nominations can be submitted online via the Nominations Database  by February 15, 2016. Please note the earlier deadline compared to prior years to allow the Nominating Committee additional time to review all nominations prior to its first meeting. 

Additional information on the Nominating Committee and its open, transparent process is available on the Nominating Committee web page.

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 approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.

The accountancy profession is strongly linked to national economic growth and improved living standards, and it contributes USD $575 billion annually to the global economy, according to a report by the International Federation of Accountants^® (IFAC^®), the global organization for the accountancy profession.

Fayez Choudhury, IFAC Chief Executive Officer, said, “This report highlights the scale of the profession’s importance to the global economy. It confirms a particularly exciting economic opportunity in the rapidly developing Asian and South American regions. And the findings verify the profound importance of IFAC’s mission—and that of the global profession—to help strengthen accountancy capacity in developing countries, where accountants have a significant role to play in strengthening the institutions and architecture that will improve peoples’ lives.”

For the first time, IFAC has definitively linked a strong accountancy profession to improved living standards for citizens.

Launched at the Singapore Accountancy Convention today, Nexus 2: The Accountancy Profession—A Global Value Add, a study conducted by the independent Centre for Economics and Business Research (Cebr), found that:

• Global regions with a higher share of accountants in total employment have a higher per capita GDP.
• The correlation between the share of accountants in total employment and the UN Human Development Index (HDI) is even stronger. The HDI measures a number of indicators including life expectancy, years of schooling, and income.
• The global accountancy ecology—which includes members of IFAC professional accountancy organizations (PAOs) as well as people who identify their roles as accountancy or accountancy support—contributes an estimated $575 billion gross value added (GVA) annually to the global economy and, of this amount, IFAC PAO members contribute 43%.
• Highly developed countries in North America and Europe dominate the GVA of the global accountancy ecology; Asia’s contribution is third highest.
• There are 640,000 members of IFAC PAOs in Asia—but with an estimated 2.6 million accountants employed in Asia in 2013, a significant opportunity exists to strengthen the profession in a unified voice.

“Professional accountants contribute to better information, reporting, measurement and decision making. When nations have a robust system to track the flow of money in government, within businesses, and between organizations, transparency and accountability are improved, organizations are strengthened, and economies are enhanced,” Mr. Choudhury said.

A panel of leading regional and global figures in the accounting profession presented the report’s findings to an audience comprised of leaders in the public and private sectors.

Methodology
Cebr calculated the gross value added (GVA) of the accountancy sector using official datasets, or where data was poorer, by comparing average wages and then computing GVA per capita across the economy.

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 over 2.8 million accountants in public practice, education, government service, industry, and commerce.

About Cebr:
Centre for Economics and Business Research Ltd (Cebr) is an independent consultancy with a reputation for sound business advice based on thorough and insightful research. Since 1992, Cebr has been at the forefront of business and public interest research, providing analysis, forecasts and strategic advice to major UK and multinational companies, financial institutions, government departments and agencies, trade bodies and the European Commission.

The International Federation of Accountants^® (IFAC^®), the global organization for the accountancy profession, today announced its new Board members and associates, decided at its annual Council Meeting.

Four members were elected to IFAC’s Board: Bill Balhoff (United States), Alan Johnson (United Kingdom), Terence Nomembe (South Africa), and Dr. Zhiguo Yang (China). The IFAC Council also re-elected: Carol Bellringer (Canada), Norunn Byrkjeland (Norway), Pamela Monroe Ellis (Jamaica), and Prof. In-Ki Joo (Republic of South Korea).

Welcoming the new Board members, IFAC President Olivia F. Kirtley said, “Through our global membership, IFAC represents nearly three million professional accountants who work in the public interest to strengthen organizations and enhance the global economy. The new and re-elected Board members represent the depth and breadth of the profession’s talent, as well as its diversity.”

The IFAC Council also voted to admit new associates from Africa and Asia:

• Ordre des Experts Comptables et Comptables Agréés du Burkina Faso (ONECCA-BF)
• The Vietnam Association of Certified Public Accountants (VACPA)

IFAC Chief Executive Officer Fayez Choudhury said: “It is with pleasure that we welcome, after a comprehensive admission process, these IFAC associates. Our new associate from Burkina Faso is the first professional accountancy organization from that country to join IFAC, while VACPA is the second organization to join from Vietnam. We welcome them into the global profession and look forward to working together to advance IFAC’s mission of supporting global economic growth and development.”

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 over 175 members and associates in 130 countries and jurisdictions, representing approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.

To facilitate the contribution of professional accountants to integrated thinking—and help align capital allocation, corporate behavior, financial stability, and sustainable development—the International Federation of Accountants^® (IFAC^®), the global organization for the accountancy profession, today published Creating Value with Integrated Thinking: The Role of Professional Accountants.

The thought paper sets out a vision for integrated thinking and explores what professional accountants working in the public and private sectors can do in practical terms to facilitate it in their organization, regardless of whether their organization is planning to publish an integrated report. It identifies five key elements, which, if implemented, can lead to more effective organizations. This ultimately provides the basis for shifting from today’s financially oriented reporting to integrated reporting.

“Integrated reporting continues to gain global momentum and help change the way businesses think about creating value over time. But it is integrated thinking that will ultimately change corporate behavior and lead to more resilient organizations and greater trust in business and government,” said IFAC CEO Fayez Choudhury. ”Professional accountants—as business partners involved in organizational leadership and decision support—can use integrated thinking as a means of engaging those beyond the finance and accounting departments to facilitate resilient organizations that create value over the short, medium, and long term.”

The thought paper reflects integrated thinking as we understand it today, given that this is a period of experimentation for many organizations. It explores what integrated thinking involves, as well as its challenges and how they can be overcome, and advances a meaningful understanding of its role and power. Notably, the publication also discusses how integrated reporting both improves and is improved by integrated thinking.

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 approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.

The Call for Nominations for the Independent Standard-Setting Boards in 2017 was issued today. The Call sets out the upcoming opportunities for membership on the International Auditing and Assurance Standards Board^® (IAASB^®), International Accounting Education Standards Board™ (IAESB™), International Ethics Standards Board for Accountants^® (IESBA^®), and International Public Sector Accounting Standards Board^® (IPSASB^®).

For 2017, there are 22 vacancies on the independent standard-setting boards. Vacancies on the boards are open for nominations by all stakeholders, including professional accountancy and international organizations, governmental agencies, firms, and the public. Nominations of non-accountants for the public member vacancies are strongly encouraged. Travel support is available to qualified candidates from developing nations, self-nominees, and public members.

Candidates should have knowledge of the subject matters considered by a particular board, as well as English proficiency.  Each board meets up to four times per year and the required time commitment is approximately 200 to 800 hours per year, depending on the board, including preparation and travel time.  Although each candidate will ultimately be selected based on experience, nominations of highly qualified candidates from Africa, Middle East, and Latin America are strongly encouraged. Nominations of female candidates are particularly welcome.

Nominations can be submitted through the Nominations Database. All nominations should be submitted before January 31, 2016.

To provide nominating organizations and nominees with some insights on the nominations process and the value of serving on the standard-setting boards, the following documents are available on the Nominating Committee webpage: Developing a Nominations Strategy, and Giving Back to the Profession: The Value of Serving.  

The Nominating Committee follows an open and transparent process to select the most suitable candidates for the available positions, while also aiming to achieve gender, regional, and professional balance. For more information about the Nominating Committee, its due process, or guidance in selecting the best candidate, please visit the Nominating Committee web page.

About the IAASB
The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by IFAC.

About the IAESB
The IAESB develops education standards and guidance for use by IFAC member organizations under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAESB, and the IAESB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAESB are facilitated by IFAC.

About the IESBA
The IESBA develops ethics standards and other pronouncements for professional accountants worldwide under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IESBA, and the IESBA Consultative Advisory Group, which provides public interest input into the development of the standards and other pronouncements. The structures and processes that support the operations of the IESBA are facilitated by IFAC.

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 World Bank, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, and the governments of Canada, New Zealand, and Switzerland. It receives advice from the Public Interest Committee, which promotes the public interest in the IPSASB’s standard-setting activities. 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. It is comprised of more than 175 members and associates in 130 countries and jurisdictions, representing approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.

“International Federation of Accountants,” “IFAC,” “International Auditing and Assurance Standards Board,” “IAASB,” “International Accounting Education Standards Board,” “IAESB,” “International Ethics Standards Board for Accountants,” “IESBA,” “International Public Sector Accounting Standards Board,” “IPSASB,”  the IAASB logo, the IAESB logo,  the IESBA logo, the IPSASB logo, and the IFAC logo are trademarks or registered trademarks of IFAC in the US and other countries.

The International Federation of Accountants^® (IFAC^®), the global organization for the accountancy profession, today released an updated Companion Manual, which has been revised to include the recently launched Guide to Compilation Engagements. The Companion Manual provides member bodies and other professional accountancy organizations with guidance on how they can make the best use of four implementation guides produced by IFAC’s Small- and Medium-sized Practices (SMP) Committee: Guide to Quality Control for Small- and Medium-Sized Practices (QC Guide), Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities (ISA Guide), the Guide to Review Engagements, and the Guide to Compilation Engagements. This includes reproducing, adapting, translating, or incorporating the guides into continuing professional development (CPD) courses and/or training programs.

The Companion Manual also includes a new orientation PowerPoint slide deck on the Guide to Compilation Engagements to introduce users to the value and benefits of compilation engagements, key elements in the Guide, and highlights from a practitioner perspective. Member bodies may have access to the slides for use in training and CPD courses. Email permissions@ifac.org for access.

The four guides provide non-authoritative guidance on applying ISQC™ 1, ISA™, ISRE™ 2400 (Revised), and ISRS™ 4410 (Revised), developed exclusively by the International Auditing and Assurance Standards Board^® (IAASB^®), and are intended as a supplement to help practitioners apply the standards consistently and effectively when developing their quality control systems and performing audit, review, and compilation engagements for small- and medium-sized entities (SMEs). See the IAASB Handbook for access to the standards ISQC™ 1 ISA™, ISRE™ 2400 (Revised), and ISRS™ 4410 (Revised).

The Guides can be downloaded from the SMP area of the IFAC website.

Download the Companion Manual.

The International Federation of Accountants^® (IFAC^®) has today submitted 12 recommendations for endorsement by the Group of Twenty (G-20), urging action on issues impacting the G-20 priorities of robust, inclusive growth.

“Quite a bit has been achieved through the G-20’s leadership under the substantial pressures of the global financial crisis—but now is no time for complacency,” said Fayezul Choudhury, IFAC’s Chief Executive Officer.

IFAC’s 12 recommendations focus on:

• Good governance and regaining trust in key public and private sector structures, frameworks, and organizational and regulatory arrangements;
• Globally consistent, good regulation, that enables, promotes, and does not hamper growth and good governance;
• Resolving poor financial management, transparency, and accountability that persists in many G-20 countries and beyond; and
• A transparent, fair, and effectual international taxation system, and the need for collaboration and inclusiveness in implementing reforms.

“We’re at a crucial juncture—growth continues to wane or completely elude economies around the world despite massive, unsustainable monetary stimulus since the global financial crisis. A complex, fragmented regulatory environment is emerging, and there is no clear sight of how this is impacting growth,” said Mr. Choudhury.

Approximately two-thirds of respondents to IFAC’s 2015 Global Regulatory Survey, a study of accounting, finance, and business professionals worldwide, said regulation is having a significant or very significant impact on their organizations’ opportunities to grow and innovate.

In addition to an urgent assessment of the evolving regulatory environment, IFAC’s recommendations include that the G-20 promote development and adoption of clear principles for high quality regulation, and that it issues a clear call for the adoption and implementation of international accounting and auditing standards.

“The public’s trust and confidence in government is at the heart of achieving robust, inclusive growth. Poor public sector financial management, accountability, and transparency remain significant problems in many countries—resolving this is long overdue,” said Mr. Choudhury.

IFAC recommends that the G-20 commission urgent and fundamental work toward changes needed in the public sector to protect the public and investors in government bonds, promote greater transparency and accountability, and actively encourage and facilitate accrual-based accounting by governments and public sector institutions.

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 over 2.8 million accountants in public practice, education, government service, industry, and commerce.

The International Federation of Accountants^® (IFAC^®), the global organization for the accountancy profession, today announced a major milestone for the accountancy profession in Uganda. A joint venture between global accountancy body ICAS and the Chartered Institute of Public Finance and Accountancy (CIPFA) has been selected to partner with the Institute of Certified Public Accountants of Uganda (ICPAU) to strengthen accountancy education, qualification, and examinations; quality assurance; continuing professional development; and public sector financial management in Uganda.

In 2014, IFAC received almost £5 million from the UK Department for International Development (DFID) to fund professional accountancy organization (PAO) capacity building in ten emerging countries over a period of seven years. Today’s announcement continues to build on the promise of the 2014 funding agreement.

“By working together, ICAS and CIPFA will combine world-class expertise in PAO capacity building and public sector financial management, both of which are areas of development opportunity  in Uganda,” according to IFAC Executive Director, Strategy, and COO Alta Prinsloo. “This joint venture will draw from ICAS’ 20+ years of development experience and CIPFA’s specialization in the public sector—a marriage that will produce strong, sustainable results for the accountancy profession in Uganda and, ultimately, contribute to the economy in Uganda.”

“ICAS and CIPFA together are extremely well placed to deliver a partnership and program with ICPAU,” said ICAS CEO Anton Colella. “ICAS has a long-standing relationship with ICPAU and Uganda, which we will be drawing from and building on—and which we believe will lead to a profession and PAO in Uganda that is robust, sustainable, prepared for the future, and ready to grow with the nation.”

“CIPFA champions improved performance of public services across the world by driving effective and efficient use of public money,” CIPFA CEO Rob Whiteman said. “Helping ICPAU work with the Ugandan central and local governments to improve public financial management and training to all levels of the government will lead to accountants working in the public sector to ensure transparency and accountability.”

The selection of ICAS and CIPFA was made following a global Call for Expressions of Interest and an extensive proposal and review process involving multiple global organizations and the IFAC PAO Capacity Building Program Oversight Committee and Independent Selection Panel. This partnership is the second in a series of projects around the world making use of the funding IFAC received from DFID.

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 approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.

About ICAS
ICAS is a professional body for more than 20,000 world class business men and women who work in the UK and in more than 100 countries around the world. Members have all achieved the internationally recognised and respected CA qualification (Chartered Accountant). ICAS is an educator, examiner, regulator and thought leader. Almost two thirds of ICAS’ working membership are in business; many leading some of the UK's and the world's great companies. The others work in accountancy practices ranging from the Big Four in The City to the small practitioner in rural areas.

About CIPFA
CIPFA, the Chartered Institute of Public Finance and Accountancy, is the professional body for people in public finance. Our 14,000 members work throughout the public services, in national audit agencies, in major accountancy firms, and in other bodies where public money needs to be effectively and efficiently managed. As the world's only professional accountancy body to specialise in public services, we champion high performance in public services, translating our experience and insight into clear advice and practical services. Globally, CIPFA shows the way in public finance by standing up for sound public financial management and good governance. We work with donors, partner governments, accountancy bodies and the public sector around the world to advance public finance and support better public services

About DFID
The UK Department for International Development (DFID) leads the UK’s work to end extreme poverty. They are ending the need for aid by creating jobs, unlocking the potential of girls and women and helping to save lives when humanitarian emergencies hit. For more information, visit www.gov.uk/dfid.

El Consejo de Normas Internacionales de Auditoría y Aseguramiento^® (IAASB^®)   ha publicado un Borrador de Consulta en el que propone cambios a la Norma Internacional de Auditoría^TM (NIA^TM) 810, Encargos para informar sobre estados financieros resumidos. La NIA 810 abarca las responsabilidades del auditor frente al compromiso de informar sobre estados financieros resumidos derivados de estados financieros auditados —en conformidad con las NIA—, por el mismo auditor. El IAASB propone enmiendas conformes limitadas a la NIA 810, debido a la emisión de sus estándares nuevos y revisados sobre los dictámenes del auditor, los cuales abordan los informes de auditoría sobre estados financieros con propósito general.

“En vista de sus iniciativas generales por mejorar los informes del auditor, el IAASB considera que es de interés público poder ofrecer a los usuarios de estados financieros resumidos una mayor transparencia en circunstancias donde la información adicional -como asuntos clave de auditoría- se comunica en los informes relacionados del auditor a partir de los estados financieros auditados”, explicó el profesor Arnold Schilder, presidente del IAASB. “Los cambios propuestos para la NIA 810 representan un enfoque equilibrado teniendo en cuenta el objetivo de un compromiso para informar sobre estados financieros resumidos y el informe que se debe emitir”.

“El enfoque del Consejo reconoce igualmente que la manera en que se preparan y presentan los estados financieros resumidos puede variar entre países, dependiendo de los criterios empleados, por lo que los organismos emisores de estándares de auditoría nacionales podrían realizar ajustes adicionales a la NIA 810 en sus jurisdicciones”, informó Kathleen Healy, Directora Técnica del IAASB. “Por consiguiente, el Consejo está particularmente interesado en recibir las observaciones de las partes interesadas de dichas jurisdicciones, donde se emiten con frecuencia informes de acuerdo con la NIA 810, para así comprender si los cambios propuestos podrán ser implementados y si se podrá esperar que sean de beneficio para los usuarios de estos informes”.    

El IAASB ha emitido sus propuestas con un periodo de comentarios de 90 días, con el fin de terminarlas de manera oportuna y alinear la fecha de entrada en vigor de la NIA 810 (revisada) con la fecha de entrada en vigor de las Normas nuevas y revisadas sobre los Dictámenes del Auditor (es decir, para auditorías de estados financieros correspondientes a periodos que finalizan en o después de diciembre 15 de 2016).

Cómo comentar
El IAASB invita a todas las partes interesadas a responder este Borrador de Consulta, el cual incluye preguntas específicas sobre aspectos clave de las propuestas, y resalta las áreas de enfoque para diferentes partes interesadas que contesten a este Borrador. Para acceder al Borrador de Consulta y enviar sus comentarios, favor visitar el sitio web del IAASB en www.iaasb.org. Los comentarios al Borrador de Consulta deben ser enviados antes de noviembre 2, 2015.

Acerca del Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB)
El IAASB desarrolla normas y guías de auditoría y aseguramiento para uso de todos los contadores profesionales, bajo un proceso compartido de emisión de normas que involucra al Consejo de Supervisión del Interés Público (PIOB), el cual supervisa las actividades del IAASB, y al Grupo Consultivo Asesor del IAASB, el cual genera aportes de interés público para el desarrollo de normas y guías. Las estructuras y los procesos que soportan las operaciones del IAASB son facilitados por la Federación Internacional de Contadores (IFAC).

Acerca de IFAC^©
IFAC es 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.

El Consejo de Normas Internacionales de Contabilidad para el Sector Público^® (IPSASB^®) ha publicado, para comentarios, el Borrador de Consulta (ED por sus siglas en inglés) 56, La aplicabilidad de las NICSP.

El ED 56 propone lo siguiente:

• La revisión del Prólogo a las Normas Internacionales de Contabilidad para el Sector Público, a fin de proporcionar las características de las entidades del sector público para las cuales las NICSP están destinadas;
• La eliminación de la definición de Entes Públicos Empresariales (GBE, por su sigla en inglés) en la NICSP 1, Presentación de Estados Financieros; y
• La enmienda de la sección de alcance de cada Norma Internacional de Contabilidad para el Sector Público™ (IPSAS™) y la Directriz de Práctica Recomendada (RPG por su sigla en inglés), retirando el párrafo que indica que estos pronunciamientos no aplican a los GBE.

Los cambios propuestos en el ED 56 abordan preocupaciones de los constituyentes sobre la aplicación de las NICSP en las entidades del sector público.  Actualmente, cada NICSP incluye una declaración que establece que no aplica a los GBE, las cuales se espera sean entidades del sector público con una orientación comercial.  El término “Ente Público Empresarial” se encuentra definido en la NICSP 1, Presentación de Estados Financieros.

El IPSASB recibió comentarios que afirmaban que un amplio rango de entidades se consideran GBE, a pesar de que algunas no cumplen con la definición NICSP de un GBE. En otros casos, se observan diferentes interpretaciones de la definición de un GBE.

“Las propuestas de este Borrador de Consulta ofrecen una manera más transparente de comunicar los tipos de entidades del sector público que el IPSASB considera durante el desarrollo de las NICSP y las RPG”, expresó el Presidente del IPSASB, Andreas Bergmann. “Estas implementan un enfoque de alto nivel, basado en principios del Marco Conceptual para los Informes Financieros con Propósito General por parte de las Entidades del Sector Público.”

“Estas propuestas reconocen el rol de los reguladores al definir los estándares de contabilidad que deben ser aplicados por las diferentes entidades en sus jurisdicciones, y abordan las preocupaciones de los constituyentes sobre las diferentes interpretaciones de la definición de un GBE”, añadió el Profesor Bergmann.  “Estamos a la expectativa de saber si los constituyentes apoyan los cambios en las NICSP y RPG propuestos en este Borrador de Consulta o si presentan perspectivas alternativas”.

La publicación del Borrador de Consulta 56 sigue las consideraciones del IPSASB frente a las respuestas al Documento de Consulta (CP por sus siglas en inglés), La Aplicabilidad de las NICSP para los Entes Públicos Empresariales y Demás Entidades del Sector Público. El CP propuso dos enfoques principales para comunicar el punto de vista del IPSASB sobre las entidades para las cuales desarrolla las NICSP. El primer enfoque incluía la descripción de las características de las entidades del sector público para las cuales las NICSP están orientadas. El segundo enfoque consistía en conservar la definición modificada de GBE, reduciéndola a entidades del sector público con ánimo de lucro.

La mayoría de quienes respondieron al CP mostró su apoyo al primer enfoque -presentación de las características de las entidades del sector público para las cuales las NICSP están orientadas- mediante el uso de la redacción actual del PSASB, en lugar de conservar y mejorar la definición de GBE. Las propuestas del ED hacen efectivo tal enfoque.

Cómo comentar
Para acceder al ED y al resumen At-a-Glance del ED, o para enviar comentarios, por favor visitar el sitio web del IPSASB en www.ipsasb.org. Los comentarios al ED deben ser enviados antes de noviembre 30, 2015. El IPSASB invita a los miembros, asociados, y organizaciones contables regionales de la  IFAC^® a promover la disponibilidad de estos ED a sus miembros y empleado.

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.

Acerca de IFAC
IFAC es 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.