2016年5月11日   来源：国际公共部门会计准则委员会官网

      2016年5月11日，政府会计准则委员会（GASB）联合国际公共部门会计准则委员会（IPSASB）在美国康涅狄格州诺沃克举办了首届公共部门准则制定论坛。此次活动汇集了来自30多个国家22个组织里的70多名人员。论坛上，与会者积极对​​话、交流思想，讨论了公共部门准则制定的关键问题：

      （1）社会效益；

      （2）收入；

      （3）非交易费用；

      （4）遗产资产；

      （5）基础设施资产；

      （6）公共部门的计量；

      （7）租赁。

      本次论坛向参会者提供了一个与委员会成员讨论现行IPSASB项目的机会，但议题并不局限于IPSASB的工作计划。从针对中小型实体发布“公共部门会计准则精简版”到部门合并，从税收支出到自然资源核算，从财务业绩指标的构建到服务绩效报告的实施……无不彰显着与会者的参与度与洞察力。

鉴于首届会议的成功举办，IPSASB正在筹划下次论坛，第二届论坛将于2017年7月3日—7月4日在瑞士苏黎世举行。

 

The Governmental Accounting Standards Board (GASB) recently worked with the International Public Sector Accounting Standards Board (IPSASB) in holding an inaugural event that assembled key public sector standard setters from around the world in Norwalk, Connecticut, to build a dialogue, exchange ideas, and discuss critical issues in standard setting.

 

The first-time event brought together over 70 participants from 22 organizations with standard-setting responsibilities in more than 30 countries.

 

“The participants’ involvement, engagement, and insights made this inaugural event a great success,” said GASB Chair David Vaudt. “As national public accounting standards setters, we all benefits from sharing thoughts, ideas, and lessons learned. We were honored to have been able to work with the IPSASB on this important initiative.”

 

“By providing a consistent approach to government financial reporting, as well as through the increasing global momentum towards their adoption, International Public Sector Accounting Standards (IPSAS) are playing a critical role in strengthening global public financial management” IPSASB Chair Ian Carruthers added. “We hope the enthusiastic participation of the attendees can provide the foundation for the increased dialogue and cooperation that will enable the international public sector standard setting community to work increasingly closely

together in addressing the challenges we all face consistently.”

 

The forum provided attendees with the opportunity to discuss current IPSASB projects with the board’s members and staff:

● Social benefits；

● Revenues；

● Non-exchange expenses；

● Heritage assets；

● Infrastructure assets；

● Public sector measurement； and

● Leases.

 

Additionally, issues outside of the IPSASB work plan were also discussed:

● “IPSAS lite” (IPSAS for small and medium-sized entities)；

● Tax expenditures；

● Natural resources accounting；

● Consolidation；

● Financial performance measures；

● Service performance reporting； and

● Implementation issues.

 

Based on the success of the inaugural event, the IPSASB is planning a second forum. This is to be held in Zurich, Switzerland July 3-4, 2017.