2016年4月21日 来源：国际公共部门会计准则委员会官网
2016年4月21日，国际公共部门会计准则理事会（IPSASB）发布《国际公共部门会计准则适用性》及修订后的《国际公共部门会计准则前言》。新《前言》就IPSASB如何描述公共部门机构类型进行了修改，这些机构是其在制定国际公共部门会计准则或《推荐实务指南》的过程中需要考虑的。到目前为止，《国际公共部门会计准则》和《推荐实务指南》已经包含了国有企业的定义以及国有企业适用国际财务报告准则的规定。但上述定义存在模糊之处，不便于信息使用者理解使用。
本次修订内容主要体现在以下几个方面：
（1）描述了国际公共部门会计准则在新修订前言中所论述的公共部门的特征。
（2）用“商业公共部门”代替原有的“国有企业”。
（3）删除了国有企业在 IPSAS 1中的定义。
（4）通过删减部分不适用于国有企业的公告来修正IPSAS和RPG中所规定的范围。
为帮助使用者更好的了解修订内容，IPSASB网站上公布了带修改标记和修改后终稿两个版本的新《前言》。
IPSASB Publishes the Applicability of IPSASs
The International Public Sector Accounting Standards Board (IPSASB) has published
The Applicability of IPSASs and a revised
Preface to International Public Sector Accounting Standards (
Preface), which change how the IPSASB communicates the type of public sector entities that it considers when developing an IPSAS or Recommended Practice Guideline (RPG).
Until now, IPSASs and RPGs have included a definition of a Government Business Enterprise (GBE) and a statement that GBEs apply International Financial Reporting Standards. The definition of a GBE has proved ambiguous in places and difficult for preparers to interpret.
The main amendments:
· Provide the characteristics of public sector entities for which IPSAS are designed in the revised Preface;
· Replace the term “GBEs” with the term “commercial public sector entities;”
· Delete the definition of a GBE in IPSAS 1, Presentation of Financial Statements; and
· Amend the scope section of each IPSAS and RPG by removing the paragraph that states that these pronouncements do not apply to GBEs.
These amendments address constituents’ concerns about the application of IPSASs to public sector entities and different interpretations of the GBE definition.
“This principles-based approach communicates more transparently the types of public sector entities that the IPSASB considers when developing IPSASs and RPGs,” said IPSASB Chair Ian Carruthers. “As this approach is drawn from The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities it enhances the consistency and understandability of the IPSASB’s literature.”
“These changes also acknowledge the role that regulators have in determining which accounting standards should be applied by different entities in their jurisdictions,” Mr. Carruthers added.
To support constituents’ understanding of these amendments, a marked-up and a clean version of the Preface have been made available on the IPSASB website. The IPSASB encourages IFAC member organizations, associates, and regional accountancy organizations to promote the availability of these documents to their members and employees.
