2017年8月23日

https://www.iasplus.com/en/news/2017/08/ipsasb

      国际公共部门会计准则委员会（IPSASB）发布了一份关于收入和非交换性交易费用确认和计量方法的征求意见稿，该意见稿目的在于更新《国际公共部门会计准则第23号：非交易性交易收入（税务及转让）》，采用基于《国际财务报告准则第15号：客户合同收入》的一项新准则替换当前关于交易和建筑合同收入会计的内容。

      发布该征求意见稿意图解决《国际公共部门会计准则》（IPSAS）实施中的一些重要问题，保持与《国际财务报告准则》趋同。

      该征求意见稿对于收入的确认目前讨论两种方式，一种是沿袭IPSASB 23号准则的规定，另一种方式是在履行义务的基础上确认收入。对于非交易性交易费用同样提供两种确认方式，一种是基于IPSASB的概念框架来确认费用，另外一种则是采用借鉴收入的确认方法，当公共部门实体存在相应金额的现时义务时，应当根据需要偿还的金额费用。。该项准则在在执行中可能遇到的问题涉及从资本捐赠和实物服务中所获收入的确认，非合同应收款的初始和后续计量以及随后对非合同应付款项的计量。

      IPSASB consults on accounting for revenue and non-exchange expenses

      The International Public Sector Accounting Standards Board (IPSASB) has published a consultation paper on potential recog­ni­tion and measurement approaches for revenue and non-exchangeexpenses. The paper proposes updating existing IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers) as well as to replace current IPSAS dealing with revenue arising from exchange trans­ac­tions and construction contracts with an IPSAS based on IFRS 15.

      The IPSASBs motivation for the proposed updates is to address some key IPSAS implementation issues, to maintain IFRS convergence, and to address gaps in literature that have been identified in accounting for non-exchange expenses.

      For non-exchange transactions with performance obligations the paper discusses two potential revenue recognition approaches, one that maintains the principles within IPSASB 23 and one that builds on recognizing revenue when identified performance obligations have been met.

      The paper also offers two possible approaches for the recognition of non-exchange expenses. The first one relies on the IPSASB’s Conceptual Framework to determine when a resource provider has a liability and an expense while the second one mirrors the equivalent revenue approach.

      The implementation issues addressed relate to the recognition of revenue from capital grants and services in-kind; initial and subsequent measurement of non-contractual receivables; and subsequent measurement of non-contractual payables.