neoaccounting

The In­ter­na­tional Public Sector Ac­count­ing Stand­ards Board (IPSASB) has made avail­able its 2017 Hand­book of In­ter­na­tional Public Sector Ac­count­ing Pro­nounce­ments. In two volumes, the Hand­book con­tains all IPSASB pro­nounce­ments pub­lished as of 31 January 2017, in­clud­ing the  Con­cep­tual Frame­work for General Purpose Fin­an­cial Re­port­ing by Public Sector En­tit­ies . It can be down­loaded free of charge in PDF format from the  IPSASB website . The IPSASB points out that the print edition is cur­rently in pro­duc­tion and will be avail­able for online or­der­ing soon.

The International Federation of Accountants ( IFAC ) and the Chartered Institute of Public Finance and Accountancy ( CIPFA ) have announced that they have begun building up an index that will reflect the extent of accrual accounting and adoption of International Public Sector Accounting Standards ( IPSASs ) around the world. The index will initially be populated with research data on individual countries and regions, collected by various international institutions. National standard-setters will be invited to review, comment upon, and supplement the information, after which the first set of data will be made available in November 2017.