Please note: only publishing dates after March 2013 may be considered reliable.

Pages tagged with IPSAS

Date published

CEB: Implementing the International Public Sector Accounting Standards 23.02.2017

Since the adoption of the International Public Sector Accounting Standards (IPSAS)  in 2006 by the United Nations system through High-level Committee on Management (CEB/2006/3), twenty-one organizations across the United Nations system have completed IPSAS implementation successfully and obtained unqualified audit opinions on their first and subsequent IPSAS-compliant financial statements.

CEB: International Public Sector Accounting Standards 23.02.2017

Recognizing that the introduction of International Public Sector Accounting Standards would place new emphasis on the value of an organization’s assets and thus presented an opportunity to assess potential best practices, particularly with respect to capital budgeting which would facilitate the structuring, financing and monitoring of capital investment activities, and with a view towards addressing greater harmonization in United Nations system budgetary practices, the High-level Committee on Management Finance and Budget Network established a working group during the reporting period to d

CEB: Other significant issues on the agenda of the United Nations System Chief Executives Board for Coordination in 2008/09 23.02.2017

Evaluation; Regional coherence; Campaign to end violence against women and girls; Contribution of the United Nations system to the Economic and Social Council; Disaster risk reduction; Science and technology; International Public Sector Accounting Standards; Knowledge-sharing; Human resources; Procurement; Collaboration with the Joint Inspection Unit; Coordination among pillars of the United Nations System Chief Executives Board for Coordination

CEB: International Public Sector Accounting Standards 23.02.2017

During the reporting period, system-wide support towards implementation of the International Public Sector Accounting Standards (IPSAS) had brought important activities to fruition. In particular, an 18-course training suite has been completed and made available to United Nations system organizations, some of which have already started to deliver courses based on the materials provided.

CEB: Other significant issues on the agenda of the United Nations System Chief Executives Board for Coordination in 2009/10 23.02.2017

System-wide coherence; Enhancing the contribution of the United Nations system to the Economic and Social Council; Second United Nations Decade for the Eradication of Poverty (2008-2017); Science and technology; Support to staff in emergency situations; Human resources; International Public Sector Accounting Standards; Financial management; Procurement; Information and communications technology; Collaboration with the Joint Inspection Unit.

CEB: International Public Sector Accounting Standards 23.02.2017

The adoption of the International Public Sector Accounting Standards (IPSAS) was recommended by the High-level Committee on Management to improve the quality, comparability and credibility of financial reporting across the United Nations system. In 2006, the General Assembly, by its resolution 60/283, approved the adoption of IPSAS by the United Nations. IPSAS are independently developed financial reporting standards that are considered best practice for public sector entities.

CEB: Management issues 23.02.2017

Harmonization of business practices; Security and safety of staff; International Public Sector Accounting Standards.

CEB: Introduction 23.02.2017

During 2010/11, the United Nations System Chief Executives Board for Coordination (CEB) intensified its efforts to align the strengths and expertise of its member organizations to respond to the mandates of Member States in a coordinated and effective manner. The adoption by the General Assembly of its resolution 64/289 has been an important directive for the United Nations system in further strengthening the coherence of its system-wide efforts, as detailed in the present report.

CEB: United Nations Development Assistance Frameworks 23.02.2017

General Assembly resolution 62/208 called on the United Nations system to strengthen interdepartmental and inter-agency coordination to ensure an integrated, coherent and coordinated approach to assistance at the country level. Towards this end, the United Nations Development Group continued to provide dedicated support to country preparations of United Nations Assistance Development Frameworks during the reporting period.

CEB: International Public Sector Accounting Standards 23.02.2017

The United Nations system is increasingly using International Public Sector Accounting Standards (IPSAS) as an instrument to improve the quality of financial reporting, thereby increasing transparency and accountability. Twenty-four organizations of the United Nations system are now implementing IPSAS (with the Joint United Nations Programme on HIV/AIDS being the latest implementing organization). Thirteen organizations, with adoption dates ranging from 2012 to 2014, are currently in the process of IPSAS implementation.

CEB: Management issues 23.02.2017

Harmonization and simplification of business practices; International Public Sector Accounting Standards; Safety and security of staff.

CEB: International Public Sector Accounting Standards 23.02.2017

Eight organizations (International Civil Aviation Organization, International Maritime Organization, International Telecommunication Union, Pan American Health Organization, UNESCO, United Nations Industrial Development Organization, World Intellectual Property Organization, and World Meteorological Organization) in addition to WFP, which has been IPSAS-compliant since 2008, were targeting IPSAS implementation as of 2010.

CEB: Implementing the International Public Sector Accounting Standards 23.02.2017

Since the adoption of the International Public Sector Accounting Standards (IPSAS)  in 2006 by the United Nations system through High-level Committee on Management (CEB/2006/3), 21 organizations have completed their IPSAS implementation successfully, with 10 of them issuing their first IPSAS-compliant financial statements for the year ended 31 December 2012 and obtaining unqualified audit opinions in 2013.

CEBs: Implementing the International Public Sector Accounting Standards 23.02.2017

Since the adoption of the International Public Sector Accounting Standards (IPSAS)  in 2006 by the United Nations system through High-level Committee on Management (CEB/2006/3), 21 organizations have completed their IPSAS implementation successfully, with 10 of them issuing their first IPSAS-compliant financial statements for the year ended 31 December 2012 and obtaining unqualified audit opinions in 2013.

Documents tagged with IPSAS

Date published

CEB: Annual Overview Report (July 2015, New York) 23.02.2017

The present report provides an overview of major developments in inter-agency cooperation within the framework of the United Nations System Chief Executives Board for Coordination (CEB) in 2014.

Document reference: E/2015/71
FBN: Report of 23rd Session (16-17 June 2014, IAEA, Vienna ) 23.02.2017

The FB Network discussed the following issues: New template agreement between the EU and the UN; The UN system-wide IPSAS project proposal beyond 2015; Proposal of a reference risk management, oversight and accountability model for common positioning by the UN system with governing bodies; Common definition of operating costs and a common and standardized system of cost control; Harmonization of rules and regulations, policies and procedures at the country, regional and headquarters level in the functional area of finance; After-service-health insurance (ASHI); Common Treasury Services – Pr

Document reference: CEB/2014/HLCM/FB/11
CEB: Annual Overview Report (July 2013, New York) 23.02.2017

The present report provides an overview of major developments in inter-agency cooperation within the framework of the United Nations System Chief Executives Board for Coordination (CEB) in 2012.

Document reference: E/2014/69
CEB: Annual Overview Report (May 2014, New York) 15.06.2016

The present report provides an overview of major developments in inter-agency cooperation within the framework of the United Nations System Chief Executives Board for Coordination (CEB) in 2013.

Document reference: E/2014/69
FBN: Report of 18th Session Videoconference (16 February 2012) 23.02.2017

At the videoconference the following items were discussed:  Common Treasury Services, After Service Health Insurance, Safety and Security Costs, Financial Statistics, IPSAS Task Force.

Document reference: CEB/2012/HLCM/FB/6

Bookmarks tagged with IPSAS

Date published

FBN: Western Asia: Economic and Social Commission for Western Asia 23.02.2017

The United Nations' Economic and Social Commission for Western Asia (ESCWA) promotes economic and social development through regional and subregional cooperation and integration and serves as the main general economic and social development forum within the United Nations system for the ESCWA region. In July 2003, ESCWA held an Expert Consultative Meeting on Public Administration and Public Accounting Development, which included presentations on public sector accounting. The papers can be accessed under 'past events': 2003.

Direct access: Western Asia: Economic and Social Commission for Western Asia
FBN: East and Southern African Association of Accountants General 23.02.2017

In 2003 the thirteen member countries of the East and Southern African Association of Accountants General (ESAAAG) resolved to start the process of moving towards the preparation of accounts in accordance with International Public Sector Accounting Standards (IPSAS). The website provides information about the association, links to contacts within each member country, ESAAAG conference proceedings, including papers on IPSAS adoption, and ESAAAG workplans.

Direct access: East and Southern African Association of Accountants General
FBN: International Accounting Standards Board Website 23.02.2017

The International Accounting Standards Board (IASB) is responsible for developing International Financial Reporting Standards. This website includes information about the IASB, including discussion documents and draft accounting standards.

Direct access: International Accounting Standards Board Website
FBN: 2007 Handbook in Spanish (Published 2009) 23.02.2017
Direct access: 2007 Handbook in Spanish (Published 2009)
FBN: IPSAS Handbook: Arabic Versions (2008) 23.02.2017

The Arab Society of Certified Accountants (ASCA) has issued the latest Arabic translation of Handbook of International Public Sector Accounting Standards, in two parts for the first time. This is available from ASCA’s website.

Direct access: IPSAS Handbook: Arabic Versions (2008)
FBN: IPSAS Handbook: English, French and Spanish versions 23.02.2017

The International Federation of Accountants provides free access to English, French and Spanish versions of the IPSAS Handbook via this website. There is usually a slight delay between hardcopy availability and electronic availability of IPSAS. For example, the 2009 IPSAS Handbook in English is now available in hardcopy (16 March 2009), but its electronic version is not yet available from this website.

Direct access: IPSAS Handbook: English, French and Spanish versions
FBN: IFAC Translations Database 23.02.2017

The International Federation of Accountants website, where further information on the availability of IPSAS translations can be viewed.

Direct access: IFAC Translations Database
FBN: IPSAS Website Link 23.02.2017

This is the link to the IPSAS official website.

Direct access: IPSAS Web Site
FBN: Wikipedia Entry for IPSAS 23.02.2017
Direct access: Wikipedia Entry for IPSAS
International Public Sector Accounting Standards Board 23.02.2017

The International Public Sector Accounting Standards Board (IPSASB) is responsible for developing IPSAS. The IPSASB is a dedicated, expert, independent international standard setting body, which uses strong due process, including public consultation and public meetings. This is the link to the IPSASB official website.

Direct access: International Public Sector Accounting Standards Board

CEB Mechanisms tagged with IPSAS

Date published

FBN: Task Force on Accounting Standards 15.06.2016

The Task Force on Accounting Standards (Task Force) was established by the High Level Committee on Management of the Chief Executives Board for Coordination of the United Nations system in 2002 and in 2005 was mandated to provide support, coordination and leadership to the implementation of International Public Sector Accounting Standards (IPSAS) in the United Nations (UN) system.