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IPSASB - Strategy and Work Program for 2015-2019 [Completed]

Effective date: April 1, 2015 to March 31, 2019.

Transitional provisions:

Not applicable.

Published by IPSASB:

March 2015

Overview

The Work Plan includes determining the need to prioritize projects addressing the following:

  1. revenue – convergence with IFRS 15 of the IASB;
  2. non-exchange expenses;
  3. measurement - public sector specific issues; and
  4. public sector assets such as heritage assets and infrastructure assets.

Recent activities

March 2015

Most recently, at its meeting on March 10-13, 2015, the IPSASB approved the following:

  1. a project brief on Revenue;
  2. a project brief on Non-exchange Expenses;
  3. a limited scope brief on Cash Basis Accounting Review;
  4. a limited scope brief on Consequential Amendments to IPSAS 1 (as a result of the new IPSASB Conceptual Framework); and
  5. a limited scope brief in respect of Amendments to IPSAS 25 (as a result of recent amendments to IAS 19).

December 2014

At its meeting on December 8-11, 2014, the IPSASB approved its Strategy for 2015 forward and its Work Plan for 2015-2019.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.