The contribution of International Research Networks on public sector accounting towards improving public sector financial management and reporting
The CIGAR network, the EGPA PSG XII, and the Accounting and Accountability SIG of the IRSPM have jointly established a task force that brings together members of the three research networks interested in playing an active and influential role in the worldwide process of developing high quality public sector financial reports. The mission of the task force is to assist the EU legislator and the IPSASB in their efforts to improve public sector financial management and reporting, by drafting theoretically sound and empirically embedded documents, either spontaneously, or in response to an invitation to provide comments and empirical evidence, for example, on exposure drafts.
To date, the Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII has contributed on the following public consultations:
IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector
https://www.ifac.org/publications-resources/financial-reporting-heritage-public-sector
IPSAS Consultation Paper for Accounting for Revenue and Non-Exchange Expenses
https://www.ifac.org/publications-resources/accounting-revenue-and-non-exchange-expenses
The task force is currently working on the following consultation:
Exposure Draft 63 Social Benefits
https://www.ifac.org/publications-resources/exposure-draft-63-social-benefits