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


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