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International Public Sector Accounting Standards
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The UN IPSAS Policy Framework Overview, The United Nations is working towards the adoption of the International Public Sector. Accounting Standards IPSAS in tandem with the move to IPSAS across the organizations of the. United Nations System The first set of IPSAS compliant financial statements for the United. Nations Secretariat is scheduled for the fiscal year 1 July 2013 to 30 June 2014 for the. peacekeeping operations and 1 January 2014 to 31 December 2014 for all other reporting. entities of the Secretariat, The UN IPSAS Policy Framework is designed to support understanding of IPSAS and. demonstrate how these standards will be applied at the United Nations to give guidance in. transitioning to IPSAS and preparing IPSAS compliant financial statements This UN IPSAS Policy. Framework considers and builds on the system wide platform of IPSAS compliant policies and. guidelines prepared to facilitate the harmonization of IPSAS compliant financial reporting. across the United Nations system The policy framework is designed to be applicable to all. reporting entities of the UN Secretariat, Development of the First Edition of the UN IPSAS Policy Framework. Version 1 of the UN IPSAS Policy Framework which was prepared by the UN IPSAS Team was. updated to Version 2 through a consultative process among internal stakeholders across the UN. Secretariat Version 2 was issued for final comments on 21 February 2012 and has been. progressed through Version 3 to this Final Version incorporating as appropriate the final. comments from all stakeholders including the Board of Auditors and the IAAC. Development of the Second Edition of the UN IPSAS Policy Framework. The Second Edition of the UN IPSAS Policy Framework was produced as a result of issues. emerging during the preparation of the Corporate Guidance documents which provide detailed. guidance on the implementation of the IPSAS policies the Second Edition of the UN IPSAS. Policy Framework was also informed by a review of the first edition by external consultants and. internal stakeholders, This Second Edition of the UN IPSAS Policy Framework may be further refined and updated to a. third edition as IPSAS implementation progresses, Maria Eugenia Casar.
Assistant Secretary General Controller, 27 August 2013. The UN IPSAS Implementation Project, Page 2 of 216. The UN IPSAS Policy Framework Overview, The UN IPSAS Policy Framework is intended to establish policy and give guidance on the. application of IPSAS It is not exhaustive and therefore should be used as a tool to complement. the standards and other professional accounting pronouncements as applicable Professional. accounting judgment should be used in attaining IPSAS compliance. The final authority for any IPSAS area remains with the respective standard issued by the. International Public Sector Accounting Standards Board IPSASB and other accompanying. implementation guidance issued by the Board Should a conflict arise between this policy. framework and the relevant IPSAS standard the requirements of the standard prevail. Concepts and definitions included in this policy framework in some cases represent extracts. from the Handbook of International Public Sector Accounting Pronouncements 2011 Edition. published by the International Federation of Accountants IFAC credit is hereby extended to. IFAC and the IPSASB, This policy framework is intended for the United Nations internal purposes only. The UN IPSAS Implementation Project, Page 3 of 216.
The UN IPSAS Policy Framework Table of Contents, TABLE OF CONTENTS. 1 The decision to adopt IPSAS 13, 2 Impact and benefits of IPSAS 14. 3 The IPSAS Board 16, 4 Overview of IPSAS standards 18. 5 Format of the UN IPSAS Policy Framework 22, 6 General Principles of Accounting Under IPSAS 23. 1 IPSAS 1 Presentation of Financial Statements 27, 1 1 SUMMARY 27.
1 2 STANDARD 27, 1 3 UN DISCLOSURE 29, 1 4 POLICY GUIDANCE 30. 2 IPSAS 2 Cash Flow Statements 31, 2 1 SUMMARY 31, 2 2 STANDARD 31. 2 3 UN DISCLOSURE 33, 2 4 POLICY GUIDANCE 33, 3 IPSAS 24 Presentation of Budget Information in Financial Statements 34. 3 1 SUMMARY 34, 3 2 STANDARD 34, 3 3 UN DISCLOSURE 35. 3 4 POLICY GUIDANCE 36, 4 IPSAS 3 Accounting Policies Changes in Accounting Estimates Errors 38.
The UN IPSAS Implementation Project, Page 4 of 216. The UN IPSAS Policy Framework Table of Contents, 4 1 SUMMARY 38. 4 2 STANDARD 38, 4 3 UN DISCLOSURE 40, 4 4 POLICY GUIDANCE 41. 5 IPSAS 6 Consolidated and Separate Financial Statements 43. 5 1 SUMMARY 43, 5 2 STANDARD 43, 5 3 UN DISCLOSURE 44. 5 4 POLICY GUIDANCE 44, 6 IPSAS 7 Investments in Associates 46.
6 1 SUMMARY 46, 6 2 STANDARD 46, 6 3 POLICY GUIDANCE 46. 7 IPSAS 8 Interests in Joint Ventures 47, 7 1 SUMMARY 47. 7 2 STANDARD 47, 8 IPSAS 23 Revenue from Non Exchange Transactions 50. 8 1 SUMMARY 50, 8 2 STANDARD 50, 8 3 UN DISCLOSURE 54. 8 4 POLICY GUIDANCE 55, 8 5 Revenue relating to pledges made in prior years Project assets Implementing partner.
transactions 59, 8 6 Transitional Provisions 60, The UN IPSAS Implementation Project. Page 5 of 216, The UN IPSAS Policy Framework Table of Contents. 9 IPSAS 9 Revenue From Exchange Transactions 61, 9 1 SUMMARY 61. 9 2 STANDARD 61, 9 3 UN DISCLOSURE 62, 9 4 POLICY GUIDANCE 62. Expenses Liabilities 64, 10 Expense recognition 65.
10 1 SUMMARY 65, 10 2 IPSAS APPROACH 65, 10 3 UN DISCLOSURE 70. 10 4 POLICY GUIDANCE 71, 11 IPSAS 19 Provisions Contingent Liabilities Contingent Assets 73. 11 1 SUMMARY 73, 11 2 STANDARD 73, 11 3 POLICY GUIDANCE 79. 12 IPSAS 25 Employee Benefits 81, 12 1 SUMMARY 81, 12 2 STANDARD 81. 12 3 Short Term Employee Benefits 81, 12 4 Post employment Benefits 82.
12 5 Other Long Term Employee Benefits 84, 12 6 Termination Benefits 84. 12 7 Entitlement 85, 12 8 Actuarial calculations 85. The UN IPSAS Implementation Project, Page 6 of 216. The UN IPSAS Policy Framework Table of Contents, 12 9 UN DISCLOSURE 86. 12 10 POLICY GUIDANCE 88, 13 IPSAS 17 Property Plant Equipment 100.
13 1 SUMMARY 100, 13 2 STANDARD 100, 13 3 UN DISCLOSURE 106. 13 4 POLICY GUIDANCE 107, 14 IPSAS 31 Intangible Assets 112. 14 1 SUMMARY 112, 14 2 STANDARD 112, 14 3 UN DISCLOSURE 115. 14 4 POLICY GUIDANCE 116, 15 IPSAS 12 Inventories 118. 15 1 SUMMARY 118, 15 2 STANDARD 118, 15 3 UN DISCLOSURE 120.
15 4 POLICY GUIDANCE 120, 16 IPSAS 21 Impairment of Non Cash Generating Assets 122. 16 1 SUMMARY 122, 16 2 STANDARD 122, 16 3 UN DISCLOSURE 124. 16 4 POLICY GUIDANCE 124, FINANCING FINANCIAL INSTRUMENTS AND FOREIGN EXCHANGE 125. 17 IPSAS 13 Leases 126, The UN IPSAS Implementation Project. Page 7 of 216, The UN IPSAS Policy Framework Table of Contents.
17 1 SUMMARY 126, 17 2 STANDARD 126, 17 3 UN DISCLOSURE 127. 17 4 POLICY GUIDANCE 128, 18 IPSAS 28 29 30 Financial Instruments Presentation Recognition Measurement. Disclosure 130, 18 1 SUMMARY 130, 18 2 STANDARDS 130. 18 3 UN DISCLOSURE 135, 18 4 POLICY GUIDANCE 135, 19 IPSAS 5 Borrowing Costs 139. 19 1 SUMMARY 139, 19 2 STANDARD 139, 19 3 UN DISCLOSURE 140.
19 4 POLICY GUIDANCE 140, 20 IPSAS 4 The Effects of Changes in Foreign Exchange Rates 141. 20 1 SUMMARY 141, 20 2 STANDARD 141, 20 3 UN DISCLOSURE 142. 20 4 POLICY GUIDANCE 142, 21 IPSAS 14 Events After the Reporting Date 145. 21 1 SUMMARY 145, 21 2 STANDARD 145, 21 3 UN DISCLOSURE 146. The UN IPSAS Implementation Project, Page 8 of 216.
The UN IPSAS Policy Framework Table of Contents, 21 4 POLICY GUIDANCE 146. 22 IPSAS 16 Investment Property 148, 22 1 SUMMARY 148. 22 2 STANDARD 148, 22 3 UN DISCLOSURE 149, 22 4 POLICY GUIDANCE 149. 23 IPSAS 18 Segment Reporting 151, 23 1 SUMMARY 151. 23 2 STANDARD 151, 23 3 UN DISCLOSURE 152, 23 4 POLICY GUIDANCE 152.
24 IPSAS 20 Related Party Disclosures 154, 24 1 SUMMARY 154. 24 2 STANDARD 154, 24 3 UN DISCLOSURE 154, 24 4 POLICY GUIDANCE 155. Appendix A MODEL FINANCIAL STATEMENTS 162, GLOSSARY 195. The UN IPSAS Implementation Project, Page 9 of 216. The UN IPSAS Policy Framework Abbreviations, ABBREVIATIONS.
ASHI After Service Health Insurance, CEB UN System Chief Executives Board for Coordination. DSA Daily Subsistence Allowance, ED Exposure Draft. FI Financial Module, FIFO First in first out, GEF Global Environment Fund. HLCM High Level Committee on Management, IAS International Accounting Standards. IASB International Accounting Standards Board, IFAC International Federation of Accountants.
IFRS International Financial Reporting Standards, IPSAS International Public Sector Accounting Standards. IPSASB International Public Sector Accounting Standards Board. NGO Non Governmental Organization, PO Purchase Order. PP E Property Plant and Equipment, RB Regular Budget. STAP Scientific and Technical Advisory Panel, TCF Technical Cooperation Funds. The UN IPSAS Implementation Project, Page 10 of 216.
The UN IPSAS Policy Framework Abbreviations, UNDP United Nations Development Programme. UN United Nations, UNJSPF United Nations Joint Staff Pension Fund. UNORE United Nations Operational Rates of Exchange. UNSAS United Nations System Accounting Standards, US DOLLARS United States Dollars. The UN IPSAS Implementation Project, Page 11 of 216. The UN IPSAS Policy Framework The decision to adopt IPSAS. Introduction, THE DECISION TO ADOPT IPSAS 13, IMPACT AND BENEFITS OF IPSAS 14.
OVERVIEW OF IPSAS STANDARDS 18, GENERAL PRINCIPLES OF ACCOUNTING UNDER IPSAS 23. The UN IPSAS Implementation Project, Page 12 of 216. The UN IPSAS Policy Framework The decision to adopt IPSAS. 1 THE DECISION TO ADOPT IPSAS, The United Nations has been preparing their financial statements in accordance with the United. Nations System Accounting Standards UNSAS since 1993 UNSAS was developed by. accounting professionals within the United Nations system based on International Accounting. Standards IAS When UNSAS was first approved it was considered to represent high quality. accounting standards in comparison to standards applied by comparable organizations. However in recent years UN accounting professionals and auditors have recognised that. UNSAS has not kept pace with best practices in the rapidly changing international accounting. environment In this context the United Nations System Chief Executives Board for. Coordination CEB High Level Committee on Management HLCM commissioned its Task Force. on Accounting Standards to review the possibility of the United Nations adopting external. accounting standards This review concluded that International Public Sector Accounting. Standards IPSAS represent international best practices for public sector entities and. intergovernmental international organizations and that IPSAS adoption would improve the. quality comparability and credibility of the financial reporting of the UN This conclusion was. endorsed by the HLCM s Finance and Budget Network On 30 November 2005 the HLCM. recommended that all the United Nations system organizations adopt IPSAS in April 2006 the. CEB endorsed the HLCM recommendation, Following this the Secretary General in his report dated 12 May 2006 A 60 846 Add 3. sought approval of IPSAS adoption by the United Nations as part of the system wide adoption. of IPSAS The report viewed the adoption of IPSAS as a vital component of the United Nations. drive to excel as a modern progressive Organization and emphasized the benefits for. improved governance accountability and transparency On 7 July 2006 the General Assembly. in resolution 60 283 approved the adoption of IPSAS for the United Nations. In 2006 the HLCM established a jointly funded system wide project to support the. development of a harmonized framework of IPSAS compliant policies and to achieve economies. in addressing common IPSAS implementation issues across the United Nations system. organizations By the end of 2007 the system wide project had developed a portfolio of IPSAS. compliant policies and guidelines that has been accepted by the United Nations system. organizations as providing a stable platform for facilitating harmonization of IPSAS compliant. financial reporting across the United Nations system This UN IPSAS Policy Framework considers. and builds on the system wide platform of IPSAS compliant policies and guidelines. The UN IPSAS Implementation Project, Page 13 of 216.
The UN IPSAS Policy Framework Impact and benefits of IPSAS. 2 IMPACT AND BENEFITS OF IPSAS, MOVE TO ACCRUAL BASIS ACCOUNTING. With the adoption of IPSAS the United Nations will move from the current United Nations. System Accounting Standards UNSAS that were developed internally by accountants within. the United Nations system Compliance with IPSAS requires the introduction of the full accrual. basis of accounting which is accepted best practice and is a significant change from the. modified cash basis of accounting applied under UNSAS The full accrual basis of accounting. requires the recognition of transactions and events when they occur and not only when cash. or its equivalent is received or paid and the reporting in the financial statements of the fiscal. periods to which they relate, Compared to UNSAS IPSAS requires the capture and presentation of more details of the assets. liabilities revenue and expenses of an organization For example IPSAS requires the. International Public Sector Accounting Standards Board IPSASB and other accompanying implementation guidance issued by the Board Should a conflict arise between this policy framework and the relevant IPSAS standard the requirements of the standard prevail Concepts and definitions included in this policy framework in some cases represent extracts from the Handbook of International

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