Budgeting and public expenditures

13th Annual OECD Public Sector Accruals Symposium, Paris 7-8 March 2013

 

Annotated Agenda – GOV/PGC/SBO/A(2013)2/REV

 

Thursday 7 March 2013

Opening by Chairman and OECD Secretariat

Delegates’ Introductions

Report by International Public Sector Accounting Standards Board (IPSASB)

Presentation by: Andreas Bergmann, IPSASB.

Report by International Accounting Standards Board (IASB)

Presentation by: Li Li Lian, IFRS.

Overview of Accrual Accounting and Budgeting Practices – Results of the OECD Survey

Presentation by: Jon Blondal, OECD Secretariat.

Accrual Accounting and Budgeting Developments in Individual Countries – Country Presentations

Presentations by: Hong Lou, China;  Karl Gutberg, Sweden; David Litvan, France; Astri Tverstol, Norway; Junichi Izumi, Japan; Mark Reger, United States.

Assessment of the Suitability of IPSAS for EU Member States

Presentation by: Keith Hayes, Eurostat.

National Accounting Standard Setting – The Role of IPSAS and IFRS

Presentations by: Lasse Oulasvirta, Finland; Bernhard Schatz, Austria; Danièle Lajoumard, France;  Anne-Marie Ögren, Sweden.

Background documents provided by Sweden: Report from the Swedish National Financial Authority (Comparisons with accounting standards); Swedish Pension System Annual Report 2011.

Harmonization of GFS/IPSAS Reporting

Presentations by: Ian Carruthers, Chartered Institute of Public Finance & Accountancy (CIPFA), United Kingdom;  Giovanna Dabbicco, Italian National Institute of Statistics.

Background documents provided by Italy: A General View on Italy’s Accounting Jurisdiction; The reconciliation of the primary accounting data for government entities and the balances according to statistical measures: the case of Excessive Deficit Procedure

Friday 8 March 2013

IPSAS Conceptual Framework

Presentation by: John Stanford, IPSASB. 

National Accounting Standards for State and Local Governments in the United States

Presentation by: David Bean, GASB, United States.

Open Data Initiatives

Presentations by: Karen Sanderson, United Kingdom;  Mark Reger, United States;  Kristof de Meulder, France.

Future Work Programme

 

 

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe
  • Topics list