unctad.org | UNCTAD-ISAR Workshop on practical implementation of IPSAS
UNCTAD-ISAR Workshop on practical implementation of IPSAS
31 October 2017
Room XVII, Palais des Nations

Key Issues

• What are the main technical developments that occurred over the recent years in the area of IPSAS?

• What is the scope of the IPSAS conceptual framework that the IPSASB updated recently? How does it facilitate implementation?

• What are key lessons learned in practical implementation of IPSAS?

• Which key considerations do implementing countries need to keep in mind in transitioning from cash-based to accruals-based accounting?

• How could Governments facilitate timely publication of public sector financial statements?

• How do IPSASs facilitate consistency between public sector financial reporting, systems of national accounts and Government Financial Statistics Systems (GFS)?

Language(s):English; French; Spanish; Chinese; Russian; Arabic;


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