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In this audio podcast, IPSASB Acting Technical Director John Stanford and IPSASB Principal Paul Mason summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor. An accompanying Staff Questions and Answers document is also available.

IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York. :01 – Introduction:28 - Chairman's Overview3:45 - Invitation to Comment: Enhancing Audit Q...

IAASB Technical Director Kathy Healy hosts the September 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's September 21-25, 2015, meeting in New York. :06 - Introduction:31 - Chairman's Overview3:21 - Enhancing Audit Quality - Draft Invit...

In the wake of the sovereign debt crisis, the International Public Sector Accounting Standards Board (IPSASB) is facing increasing demands for its standards and for guidance on their adoption and implementation. During this audio podcast, Acting Technical Director John Stanford interviews Chair Andreas Bergmann and Senior Technical Manager Gwenda Jensen on the IPSASB's recent standard-setting...

Highlights from the IPSASB's June 23-26, 2015, meeting in Toronto, Canada.:49 - Chair's Opening Remarks2:21 - Social Benefits5:35 - Applicability of IPSAS6:43 - Public Sector Combinations7:44 - Chair's Closing Remarks9:02 - Next Meeting

In this audio podcast, hosted by IAASB Technical Director Kathleen Healy, Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Brendan Murtagh and Megan Zietsman provide an overview of activities conducted during the IAASB’s June 15-19, 2015, meeting in New York.:05 - Introduction:31 - Chairman's Overview2:51 - Approval of NOCLAR Exposure Draft 4:37 - ISA 810 approval of Exp...

This audio podcast and accompanying publication have been issued by the staff of the International Public Sector Accounting Standards Board (IPSASB) to highlight how International Public Sector Accounting Standards (IPSASs) reflect the accounting consequences of sovereign debt restructuring transactions. In this podcast, IPSASB Acting Director John Stanford and Technical Manager Ross Smi...

Listen to the podcast below. See the March 2015 Meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

Highlights from the IPSASB's March 10-13, 2015, meeting in Santiago, Chile.:42 - Chair's Opening Remarks1:34 - IPSASB Governance2:56 - Reporting Service Performance4:13 - Social Benefits4:57 - Public Sector Combinations6:05 - Public Sector Financial Instruments6:49 - IPSASB Work Plan10:16 - Government Business Enterprises11:29 - Chair's Closing Remarks14:04 - Next Meeting

Highlights from the IPSASB’s December 8-11, 2014, meeting in Toronto, Canada.:40 – Chair’s Opening Remarks3:03 – Strategy and Work Plan5:33 – IPSASs 34-387:14 – IPSAS 338:25 – Recommended Practice Guideline 3, Reporting Service Performance10:07 – Social Benefits11:46 – Public Sector Combinations14:04 – Public Sector Financial Instruments16:41 – Chair’s Closing Remarks17:30 – Next Meeting...

Highlights from the IPSASB's September 15-18, 2014, meeting in Brussels, Belgium.:54 – Approval of Conceptual Framework2:11 – Updates on Current Projects4:04 – Strategy and Work Plan Consultation5:33 - Social Benefits Consultation Paper6:18  - Chair’s Closing Remarks  

Highlights from the IPSASB's June 24-27, 2014, meeting in Toronto, Canada.:44 - Chair's Opening Remarks2:40 - Conceptual Framework Update3:25 - First-time Adoption of IPSASs (Exposure Draft 53)4:25 - Government Business Enterprises Consultation Paper6:14 - Public Sector Combinations7:00 - Social Benefits Consultation Paper8:32 - Exposure Drafts 48-52 

Listen to the podcast below. See the June 2014 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

This audio podcast provides an overview of the IPSASB's Strategy Consultation for 2015 forward and the Consultation on its 2015-2019 Work Program.:35 - Goals of the Consultation Paper and key questions to stakeholders2:30 - IPSASB strategic objective for 2015 forward4:19 - Outcomes needed to meet strategic objective4:53 - Outputs supporting outcomes6:02 - Potential new projects8:08 - Future of Cas...

Highlights from the IPSASB's March 11-14, 2014, meeting in Toronto, Canada. :06 - Introduction:33 - Strategy and Work Plan2:06 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities5:05 - Conceptual Framework: Measurement6:02 - Conceptual Framework: Presentation7:11 - Public Sector Financial Instruments 8:28 - Social Benefits10:38 - Chair’s closing remar...

Listen to the podcast below. See the March 2014 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

Highlights from the IPSASB's December 2-5, 2013, meeting in Ottawa, Canada. :22 – IASB and IPSASB Conceptual Frameworks2:00- Conceptual Framework: Elements and Recognition4:00 - Conceptual Framework: Measurement and Conceptual Framework: Presentation6:26 - Exposure Draft for Recommended Practice Guideline: Service Performance Information 7:57 – Emissions Trading Schemes9:41 - Update on I...

Listen to the podcast below. See the December 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

Highlights from the IPSASB's September 16-19, 2013, meeting in Toronto, Canada. :32 - Accounting for Social Benefits1:45 - Status of Consultation Paper on IPSASB strategy2:45 - Exposure Draft - Elements and Recognition in Financial Statements4:55 - Exposure Draft - Measurement of Assets and Liabilities in Financial Statements5:25 - Exposure Draft - First-time Adoption of Accrual Basis Interna...

Listen to the podcast below. See the September 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

Podcast: IPSASB Chair Andreas Bergmann discusses highlights of the June 17-20, 2013, meeting in Toronto:32 Chair's Overview1:36 Update on Conceptual Framework elements2:55 Recommended Practice Guidelines (RPG), Reporting on Long-term Sustainability of Public Finances4:50 RPG, Financial Statement Discussion and Analysis6:50 Other Key IPSASB Actions and Discussions8:37 Chair's Closing Thoughts 

Listen to the podcast below. See the June 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.

Meeting Highlights and Podcast

Meeting Highlights and Podcast

Listen to the podcast below. See the IAASB's December 2012 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.