Budgeting and public expenditures

15th Annual OECD Public Sector Accruals Symposium, Paris, 26-27 February 2015


15th Annual OECD Public Sector Accruals Symposium

OECD Headquarters, Paris

26-27 February 2015

Chair : Mr. Michel Prada, Président, Conseil de normalisation des comptes publics, France

AGENDA: GOV/PGC/SBO/A(2015)1 - English / French

Please click here to access the presentations


Thursday, 26 February 2015

Session 1 – Report by International Public Sector Accounting Standards Board (IPSASB)

  • Andreas Bergman, IPSASB

Session 2 – Report by International Accounting Standards Board (IASB)

  • Ian Mackintosh, IASB 

Session 3 – Report by Eurostat

  • Keith Hayes, Eurostat
  • Thomas Müller-Marques Berger, FEE

Session 4 – IPSASB Governance Review Group

  • Jon Blondal, OECD Secretariat
  • Samia Msadek, World Bank
  • Andreas Bergmann, IPSASB

Session 5 – Overview of Accrual Accounting and Budgeting Practices – Results of the OECD Survey

  • Jon Blondal, OECD Secretariat

Session 6 – Accrual Developments in Individual Countries

  • Pal Ulla, Norway
  • Jean-Paul Milot & Isabelle Collignon-Joffre, France
  • Vincent Mazauric, France
  • Christina Ho, United States
  • Victoria Narvaez Alonso, Chile, & Victoria Klimenko, World Bank
  • Kyoungsook Lee, Korea

Session 7 – Accounting for Social Benefits

  • John Stanford & Andreas Bergmann, IPSASB
  • Regina Kearney, United States

Friday, 27 February 2015

The first three sessions focus on the evaluation of government fiscal performance from a number of perspectives.

Session 8 – Whole of Government Accounts: Who is Using Them?

  • Christopher Ridley, ACCA
  • Caroline Aggestam Pontoppidan, Copenhagen Business School
  • Christina Ho, United States

Session 9 – Fiscal Sustainability Reporting

  • David Vaudt, David Bean et Ian Carruthers
  • Regina kearney, Etats-Unis

Session 10 – Impact of Accruals on EU Macro-Economic Surveillance

  • Giovanna Dabbicco, Italie
  • Paul Kazarian, Japonica Partners

Session 11 – Accountability. Now.  (initiative of the International Federation of Accountants (IFAC), which aims to promote high-quality financial reporting by governments.  Delegates will be invited to discuss how the OECD can best co-operate with this initiative.

  • Mario Abela & Alta Prinsloo, IFAC

Future Work Programme

  • Jon Blondal, OECD Secretariat


Related Documents