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EPSAS.eu  »  News on EPSAS

  News on EPSAS

For more news on EPSAS:
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5 November 2016
Developing and implementing European Public Sector Accounting modules

As part of the EU's Erasmus+ programme, a cooperation between the universities of Linz (Austria), Tampere (Finland), Rostock (Germany), Leicester (United Kingdom) and Coimbra (Portugal) was assigned to develop and implement an academic module for Bachelor's or Master's degree programmes that concentrates on European Public Sector Accounting.

Download:
» Erasmus+ Strategic Partnerships: Summary of Funded Projects 2014, 2015, 2016 (page 27-28)



3 January 2015
Eurostat publishes a call for proposals

In December 2014, Eurostat published a call for proposals regarding the preparatory work for the modernisation of public sector accounting systems on an accruals basis. Deadline for submitting applications: 13 March 2015.

Downloads
» Call for proposals
» Questions & answers regarding the call for proposals

Annexes:
» Grant application form
» Template for Estimated budget and Final Financial Statement
» Template of grant agreement for an action
» Guide for applicants - Open Call for Proposals 2014



1 October 2014
Study: Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards

As a means of assessing the economic and social impacts of the proposed EPSAS reform, Eurostat contracted a study in 2013 to analyse the potential costs and benefits, taking IPSAS as a proxy for future EPSAS. The study also analyses from a technical point of view the existing suite of IPSAS standards and their application in the EU Member States. The study prepared by PwC was published recently.

Download:
» Collection of information related to the potential impact, including costs, of implementing accrual
    accounting in the public sector and technical analysis of the suitability of individual IPSAS standards




8 April 2014
Public consultation on EPSAS governance: Draft report

At the end of March 2014, Eurostat published a draft report concerning the results of Eurostat's public consultation on future EPSAS governance principles and structures.

Download:
» Public consultation on future EPSAS governance principles and structures: Draft report



28 November 2013
Eurostat starts public consultation on EPSAS

On 25 November 2013, Eurostat initiated a public consultation on future EPSAS governance principles and structures. All citizens and organisations are welcome to contribute to this consultation. Period of consultation: 25 November 2013 to 17 February 2014.

More information:
» Public consultation: EPSAS
» Documentation for Task Force EPSAS Governance and Task Force EPSAS Standards



22 October 2013 (last update: 29 October 2013)
IPSASB publishes six Exposure Drafts

On 21 and 24 October 2013, the IPSAS-Board published the following six Exposure Drafts as part of its ongoing improvements to International Public Sector Accounting Standards (IPSAS).

Downloads:
» At a Glance: Interests in Other Entities - Summary of Five Exposure Drafts
» Exposure Draft 48: Separate Financial Statements
» Exposure Draft 49: Consolidated Financial Statements
» Exposure Draft 50: Investments in Associates and Joint Ventures
» Exposure Draft 51: Joint Arrangements
» Exposure Draft 52: Disclosure of Interests in Other Entities
» At a Glance: Exposure Draft 53: First-Time Adoption of Accrual Basis IPSAS
» Exposure Draft 53: First-Time Adoption of Accrual Basis IPSAS



2 October 2013
Visitor statistics of EPSAS.eu

The website EPSAS.eu is an online project initiated by the University of Hamburg (Germany) and the University of Linz (Austria) that aims to inform about the idea of implementing European Public Sector Accounting Standards (EPSAS). As scientists we place great value on transparency. The PDF file below, therefore, includes visitor statistcs of EPSAS.eu.

Download:
» Visitor statistics of EPSAS.eu: January to September 2013



7 June 2013 (last update: 25 July 2013)
EPSAS-Conference: Abstracts, papers, speaker biographies, and speeches/slides

On 29/30 May 2013, Eurostat hosted a conference on implementing European Public Sector Accounting Standards (EPSAS) in EU Member States. The tables below include links to all available abstracts, papers, speaker biographies, and speeches/slides of this conference.

GENERAL DOWNLOADS
» Abstracts
» Biographies
» Paper: International Monetary Fund (IMF) - Fiscal Transparency, Accountability, and Risk
» Paper: Gerhard Steger - Accrual Accounting and Budgeting: Why and How? Austrian Reform Experiences
» Paper: Berit Adam - The need for harmonised, accruals-based European Public Sector Accounting Standards
   from a German perspective

OPENING SESSION
Title of speech Name of speaker Organisation of speaker Downloads
Towards implementing European Public Sector Accounting Standards - opening remarks Walter Radermacher Eurostat Director-General » Speech no. 1 (video)
» Speech no. 2 (video)
» Slides
Strengthening public sector accounting for sound fiscal policies in Europe Herman Van Rompuy President of the European Council » Speech (full text)
» Speech 1|3 (video)
» Speech 2|3 (video)
» Speech 3|3 (video)
Towards implementing European Public Sector Accounting Standards - opening speech Algirdas Šemeta Commissioner for Taxation, Customs, Statistics, Audit and Anti-fraud » Speech (full text)
» Speech (video)
SESSION 1: The political context - sovereign debt crisis, economic governance, transparency and trust in fiscal data
Title of speech Name of speaker Organisation of speaker Downloads
Towards implementing European Public Sector Accounting Standards Sharon Bowles MEP, Chair, Committee on Economic and Monetary Affairs » Speech (full text)
» Speech (video)
Towards implementing European Public Sector Accounting Standards Vítor Manuel da Silva Caldeira President, European Court of Auditors » Speech (full text)
The importance of high quality public sector accounting for the ECB Aurel Schubert Director General Statistics, European Central Bank » Slides
The European Union Supreme Audit Institutions' Perspective to the Implementation of European Public Sector Accounting Standards Tuomas Pöysti;
Jean-Raphaël Alventosa
Auditor General, Finland;
Director of international relations, French Cour des Comptes
» Slides
SESSION 2: Fiscal transparency and public accounting
Title of speech Name of speaker Organisation of speaker Downloads
Fiscal transparency and public accounting Lucio R. Pench Director for Fiscal Policy, DG for Economic and Financial Affairs » Slides
Fiscal Transparency in the Wake of the Crisis Richard Hughes Division Chief - Public Financial Management I, International Monetary Fund » Slides
The need for fiscal transparency and harmonised public sector accounting standards Olivier Boutellis-Taft CEO, Federation of European Accountants » Speech (full text)
The need for harmonised, accruals-based European Public Sector Accounting Standards from a German perspective Berit Adam Berlin School of Economics and Law » Slides
Reflections on the costs and benefits of EPSAS Danny S. L. Chow Lecturer in Accounting at Durham Business School » Slides
SESSION 3: Suitability of IPSAS and national experiences of reforms
Title of speech Name of speaker Organisation of speaker Downloads
Applying IPSAS in the European Commission Manfred Kraff Deputy-Director General, Accounting Officer of the Commission, DG for Budget » Slides
IPSAS - The international financial reporting standards for the public sector Andreas Bergmann Chair, International Public Sector Accounting Standards Board » Slides
Public Sector Accounting System Reform in Lithuania: Experience, Lessons and Challenges Ingrida Muckute Director, Accounting Methodology Department, Ministry of Finance, Lithuania » Slides
Accrual Accounting and Budgeting: Why and How? Austrian Reform Experiences Gerhard Steger Director General, DG for Budget and Public Finances, Austrian Federal Ministry of Finance » Slides
French accounting reform David Litvan Accounting Officer, Deputy Director, DG of Public Finances - Ministry of Finance, France » Slides
Accrual Accounting in the UK Ian Carruthers;
Karen Sanderson
Policy and Technical Director, Chartered Institute of Public Finance and Accountancy;
Deputy Director, Public Spending, Government Financial Reporting, HM Treasury
» Slides
SESSION 4: Accounting standards, governance, the way forward
Title of speech Name of speaker Organisation of speaker Downloads
Accrual standards: governance and the way forward François Lequiller Director, Government Finance Statistics, Eurostat » Slides
Comments on François Lequiller's presentation Thomas Müller-Marqués Berger Chair, Public Sector Committee, Fédération des Experts-comptables Européens (FEE) » Speech (full text)
Comments on François Lequiller's presentation Michel Prada Chairman the Public Sector Accounting Standard Council, France » Speech (full text)
Intervention Ugo Bassi Director of the Capital and Companies Directorate of DG Internal Market and Services » Speech (full text)
Do you agree on the "two-legs" principle? María Rosa Aldea Busquets Director, Budget execution » Speech (full text)
Intervention Peter Welch Director, Audit and audit supervision - Financial and compliance audit Directorate, European Court of Auditors (ECA) » Speech (full text)
Concluding remarks François Lequiller Director, Government Finance Statistics, Eurostat » Speech (full text)



5 June 2013
Invitation to tender for the supply of statistical services in the field of accounting

Eurostat and the European Commission initiated an invitation to tender regarding the collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards. Deadline: 1 August 2013.

Download:
» Invitation to tender for the supply of statistical services in the field of accounting



1 June 2013
IPSASB publishes 2013 Handbook of International Public Sector Accounting Pronouncements

On 1 June 2013, the International Public Sector Accounting Standards Board (IPSASB) published its 2013 Handbook of International Public Sector Accounting Pronouncements. The Handbook brings together information about the International Federation of Accountants (IFAC) and the IPSASB as well as the official text of all 32 accrual-based IPSAS, the comprehensive cash-based IPSAS, and other publications issued by the IPSASB as of 15 January 2013.

More information:
» 2013 Handbook of International Public Sector Accounting Pronouncements



6 March 2013 (last update: 29 May 2013)
Eurostat conference on implementing EPSAS

Eurostat is going to host a conference on implementing European Public Sector Accounting Standards (EPSAS) in EU Member States on 29/30 May 2013 in Brussels. The conference's objective is to bring together high-level stakeholders and decision makers from public sector accounting, auditing and statistics to discuss the future development of harmonised government accounting standards in Europe.

Downloads:
» Conference leaflet
» Conference programme
» Booklet
» List of participants
» Location map

More information:
» Eurostat Conference - Towards implementing European Public Sector Accounting Standards



6 March 2013
Eurostat publishes report on the suitability of IPSAS

On 6 March 2013, the European Commission published a report to the European Council and the European Parliament on implementing harmonised public sector accounting standards in EU Member States. The report is accompanied by a Commission staff working document.

Downloads:
» The suitability of IPSAS for the Member States - Report from the Commission to the Council and the
    European Parliament

» The suitability of IPSAS for the Member States - Commission staff working document

Other languages (report):
BG | ES | CS | DA | DE | ET | EL | FR | IT | LV | LT | HU | MT | NL | PL | PT | RO | SK | FI | SV



19 December 2012
Study on public accounting and auditing practices in EU Member States

On 19 December 2012, Ernst & Young published a comparative study on public accounting and auditing practices in the 27 Member States of the European Union. Ernst & Young conducted the study on behalf of the European Commission.

Download:
» Overview and comparison of public accounting and auditing practices in the 27 EU Member States



18 December 2012
Eurostat publishes responses to public consultation

On 18 December 2012, Eurostat published a summary of responses on its public consultation. The public consultation's objective is to assess the suitability of the International Public Sector Accounting Standards (IPSAS) for EU Member States.

Download:
» Eurostat: Summary of Responses

Additionally, the European Commission published all individual responses on its Communication and Information Resource Centre for Administrations, Businesses and Citizens (CIRCABC).

Individual responses can be downloaded here:
» List of responses to public consultation
» Responses by registered and non-registered organisations



For more news on EPSAS:
» Comments by others on EPSAS
» Tweets on EPSAS & IPSAS


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