of accounting and reporting in the public and private sectors - PDF document

Jun 01, 2023 •161 likes •269 views

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 35th SESSION 24 - 26 October 2018 Room XVII, Palais des Nations, Geneva Thursday, 25 October 2018 Afternoon Session Agenda item 4. Issues

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 35th SESSION 24 - 26 October 2018 Room XVII, Palais des Nations, Geneva Thursday, 25 October 2018 Afternoon Session Agenda item 4. Issues of practical implementation of international standards of accounting and reporting in the public and private sectors Presented by Alejandro Vera Espinosa Director Group of Latin American Accounting Standard-Setters This material has been reproduced in the language and form as it was provided. The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
IFRS IMPLEMENTATION IN LATIN AMERICA October 2018 Group of Latin American Accounting Standard Setters GLENIF Alejandro Vera Espinosa 1
WHAT IS GLENIF • Who are we? • The Group of Latin American Accounting Standard Setters (GLENIF) was stablished in June 28, 2011. It is integrated by the accounting standard setters of 17 Latin American countries. Alejandro Vera Espinosa 2
TECHNICAL WORKING GROUPS (TWGs) • In accordance with the GLENIF regulation, the Technical Working Groups (TWGs) are organized by themes, composed by members and a coordinator, with the assistance of qualified experts. The experts can be from the same country or from others, proposed by the respective standard setter organization. Alejandro Vera Espinosa 3
IFRS IMPLEMENTATION PROCESS • CONVERGENCE PROCESS ACCORDING TO TYPES OF GROUPS OR TYPE OF PARTNERSHIPS 1. COMPANIES WHO TRADE IN STOCK EXCHANGE 2. SME (Small and Medium Enterprise) 3. PUBLIC INSTITUTIONS AND CITY HALL Alejandro Vera Espinosa 4
COMPANIES WHO TRADE IN STOCK EXCHANGE MARKET Alejandro Vera Espinosa 5
SMALL AND MEDIUM ENTERPRISE Alejandro Vera Espinosa 6
PUBLIC INSTITUTIONS AND CITY HALL Alejandro Vera Espinosa 7
THE CHALLENGES WE FACE • NEW STANDARDS IN THE IMPLEMENTATION STAGE • DIVERSITY OF SITUATIONS IN THE REGION Alejandro Vera Espinosa 8
THANK YOU FOR YOUR ATENTION Alejandro Vera Espinosa 9

Recommend

Accounting for Private Entities By Tan Bee Leng The views expressed in this presentation are the

Accounting for Private Entities By Tan Bee Leng The views expressed in this presentation are the presenter, not necessarily those of the Malaysian Accounting Standards Board or the Financial Reporting Foundation. 1 Agenda Section 1:

555 views • 36 slides

Keeping pace with change: The latest developments in financial reporting for private companies

Keeping pace with change: The latest developments in financial reporting for private companies Financial Reporting Development session for private companies September 30, 2020 The latest updates and COVID-19 implications on 1. Accounting

1.29k views • 99 slides

Budget Office Financial Accounting & Reporting Office Budget Office Financial Accounting

Budget Office Financial Accounting & Reporting Office Budget Office Financial Accounting & Reporting In the division of Finance and Operations Budgets Mission: To provide sound financial data and forecasts to assist the

406 views • 21 slides

Recent SEC and PCAOB Accounting, Auditing and Reporting Developments February 17, 2015 Presented

Georgia Society of CPAs North Perimeter Chapter Recent SEC and PCAOB Accounting, Auditing and Reporting Developments February 17, 2015 Presented by: Robert F. Dow, Esq. robert.dow@agg.com Public Company Accounting Oversight Board (PCAOB)

634 views • 59 slides

Arman Vatyan World Bank PULSAR Program is co-funded by: Public Sector Accounting and Reporting

June 03-04, 2019 Arman Vatyan World Bank PULSAR Program is co-funded by: Public Sector Accounting and Reporting Program 2 The outline MCoA was developed based on studies of the chart of accounts of several ECA countries Integrated

715 views • 30 slides

PUBLIC SECTOR ACCOUNTING: FROM OLD NEW PUBLIC MANAGEMENT TO A PARADIGMATIC GAP . WHERE

PUBLIC SECTOR ACCOUNTING: FROM OLD NEW PUBLIC MANAGEMENT TO A PARADIGMATIC GAP . WHERE TO FROM HERE? Ileana Steccolini Bocconi University APIRA conference, 15th July 2016, RMIT, Melbourne The rise of public sector accounting and

732 views • 22 slides

International Public Sector Accounting Standards Board Agenda Item 2A Key Characteristics of the

International Public Sector Accounting Standards Board Agenda Item 2A Key Characteristics of the Public Sector with Potential Implications for Financial Reporting Discuss Responses to Exposure Draft Page 1 | Confidential and Proprietary

1.12k views • 16 slides

The American Accounting Associations Financial Reporting Policy Committees Response to the

Accounting Horizons American Accounting Association Vol. 24, No. 2 DOI: 10.2308/acch.2010.24.2.279 2010 pp. 279296 COMMENTARY The American Accounting Associations Financial Reporting Policy Committees Response to the

858 views • 18 slides

Roadshow 2018 Purpose of the day Education about new accounting standards Opportunity to

NSW Financial Reporting Roadshow 2018 Purpose of the day Education about new accounting standards Opportunity to hear from NSW Audit Office Feedback about Code Open discussion about accounting issues Other financial reporting

880 views • 73 slides

PRIVATE VS PUBLIC FEEDS THE ROLE OF TRANSPORT Stphane Tyc May 9, 2018 Whats the right

Quincy Extreme Data PRIVATE VS PUBLIC FEEDS THE ROLE OF TRANSPORT Stphane Tyc May 9, 2018 Whats the right model? Private feeds faster than public feeds This is the norm is less liquid markets Reporting requirements can be

307 views • 30 slides

A86045 Accounting and Financial Reporting (2018/2019) Session 3 Financial Analysis: EPS and

A86045 Accounting and Financial Reporting (2018/2019) Session 3 Financial Analysis: EPS and Segments Paul G. Smith B.A., F.C.A. SESSION 3 OBJECTIVES & OVERVIEW A 86045 Accounting and Financial 2 Reporting Session 3 Overview Mins

1.05k views • 48 slides

Accounting, Financial reporting and Tax Presentation starts: 9:00am Kenneth Erikume Partner,

Thanks for joining: PwC Nigeria's FS Webinar COVID-19 and the Financial Services Industry Conversations with Business Leaders Accounting, Financial reporting and Tax Presentation starts: 9:00am Kenneth Erikume Partner, Tax Reporting &

505 views • 46 slides

Review of the Code of Accounting Practice and Financial Reporting (the Code) Update 28 2019-20

Review of the Code of Accounting Practice and Financial Reporting (the Code) Update 28 2019-20 Welcome Introductions and purpose of the web video OLG Contents of this presentation Financial reporting governance structures and the Code

425 views • 41 slides

A86045 Accounting and Financial Reporting (2018/2019) Session 2 Financial Analysis: Ratio

A86045 Accounting and Financial Reporting (2018/2019) Session 2 Financial Analysis: Ratio Analysis Paul G. Smith B.A., F.C.A. SESSION 2 SESSION OBJECTIVES & OVERVIEW A 86045 Accounting and Financial 2 Reporting Session 2 Overview Mins

387 views • 38 slides

YEAR END 2011 ACCOUNTING PROCEDURES 1 NOVEMBER 2011 TONY HOUISON | SENIOR ACCOUNTANT REPORTING

YEAR END 2011 ACCOUNTING PROCEDURES 1 NOVEMBER 2011 TONY HOUISON | SENIOR ACCOUNTANT REPORTING FINANCIAL CONTROL AND TREASURY YEAR END ACCOUNTING PROCEDURES OVERVIEW MAIN COMPONENTS This presentation has been developed to provide guidance

576 views • 40 slides

New FASB FASB Accounting Accounting Rules For Non-Profits Pr Presen sentation tation

New FASB FASB Accounting Accounting Rules For Non-Profits Pr Presen sentation tation Christopher D. Petermann , CPA Partner , Director of Philanthropic and Private Foundation Services Key Objective & Result FASB Accounting Standards

245 views • 21 slides

GASB Statement No. 68 Accounting & Financial Reporting for Pensions A summary of the changes

GASB Statement No. 68 Accounting & Financial Reporting for Pensions A summary of the changes and recommended implementation steps An amendment of GASB Statement No. 27 Mike Lowry, CGFM Vice President, Assurance Services Administration

1.04k views • 58 slides

Alberta Environment Full Cost Accounting Stakeholder Workshop 1 Workshop Agenda Introduction

Alberta Environment Full Cost Accounting Stakeholder Workshop 1 Workshop Agenda Introduction Background Full Cost Overview Reporting Information Requirements Challenges Facing Operators Reporting Details Reporting Tool Readiness Survey

980 views • 63 slides

o Public Private Partnership, aka PPP or P3 ~ An arrangement in which a private operator is

Definition of PPP o Public Private Partnership, aka PPP or P3 ~ An arrangement in which a private operator is hired by a public entity for all or most of the design, construction, operation, and financing of a public project Public

680 views • 13 slides

Accrual Accounting and Management of Public Investment Program TRANSPARENCY AND BEYOND:

Accrual Accounting and Management of Public Investment Program TRANSPARENCY AND BEYOND: HARNESSING THE POWER OF ACCRUAL IN MANAGING PUBLIC FINANCES Svetlana Klimenko, OPSPF Washington, DC March 6, 2017 FIXED ASSETS ACCOUNTING AND MANAGEMENT:

1.14k views • 21 slides

Accounting and Information Systems Where the Chart did I put that? Reporting today and tomorrow

Accounting and Information Systems Where the Chart did I put that? Reporting today and tomorrow Accounting and Information systems should that be Accounting information Systems? What is it - An accounting information system (AIS) is a

729 views • 23 slides

ASPE - IFRS: A Comparison Financial Statement Presentation In this publication we will examine

ASSURANCE AND ACCOUNTING ASPE - IFRS: A Comparison Financial Statement Presentation In this publication we will examine the key differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting

602 views • 5 slides

Clean Water Initiative Tracking, Accounting, Reporting Chittenden County Clean Water Advisory

Clean Water Initiative Tracking, Accounting, Reporting Chittenden County Clean Water Advisory Committee March 8, 2016 Part 1: Tracking Database Reporting requirements Universe of clean water activities Outreach tracking

377 views • 27 slides

ETS Forestry Package Consultation: forestry accounting Public Information Sessions 31 August -

ETS Forestry Package Consultation: forestry accounting Public Information Sessions 31 August - 31 September 2018 ETS forestry accounting proposals Averaging design settings Averaging accounting Accounting for new forests

637 views • 27 slides