Budgeting and public expenditures

6th annual OECD public sector accruals symposium

 

The 6th Annual OECD Public Sector Accruals Symposium took place at the Paris headquarters on 6-7 March 2006. The meeting was chaired by Ian Mackintosh (Accounting Standards Board, United Kingdom). More than 140 delegates from 38 different countries attended the meeting.

Documentation:

PowerPoint Presentations:

Conceptual Frameworks

  • Mr. Kevin SIMPKINS, former Deputy Controller and Auditor-General of New Zealand and currently Principal, Kevin Simpkins Advisory Services Ltd.
  • Mrs. Wendolyn COMES, Executive Director, Federal Accounting Standards Advisory Board (FASAB)

Report by International Accounting Standards Board (IASB)

  • Ms. Elizabeth HICKEY, Director of Technical Activities, IASB

Report by International Public Sector Accounting Standards Board (IPSASB)

  • Mr. Philippe ADHÉMAR, Chairman, IPSASB

Achieving the Benefits of Accruals in a Cash Environment

Panel Discussion on Implementing Accruals I – “the move to accruals”

  • Mr. Jonas FALLOV, Head of Division, Agency for Government Management, Denmark

Panel Discussion on Implementing Accruals I – “assurance”

  • Mr. Robert REID, Deputy Assistant Secretary - Accounting Policy, Department of the Treasury, United States
  • M. Alain CAUMEIL, Chef du bureau - contrôle interne comptable, Ministère de l'Economie, des Finances et de l'Industrie, France

Accounting for Public-Private Partnerships (PPPs)

  • M. Philippe HUBERT, Director, Veolia Environnement, France
  • Mr. Morten BALTZERSEN, Director-General of the Budget, Ministry of Finance, Norway

Panel Discussion on Implementing Accruals II – “the use of accruals”

  • Mr. Jon MAGNUSSON, Head of Department, Ministry of Finance, Iceland
  • Mr. Bill MATTHEWS, Senior Director, Treasury Board of Canada

Panel Discussion on Implementing Accruals II – “integrating accruals and  performance information”

  • Mr. Peter GIBSON, Assistant Secretary - Accounting Policy, Department of Finance and Administration, Australia
  • Mr. Ian CARRUTHERS, Director, Government Reporting, HM Treasury, United Kingdom

Report by International Task Force on Harmonization of Public Sector Accounting (ITFHPSA)

  • Ms. Lucie LALIBERTÉ, Senior Advisor, Statistics Department, International Monetary Fund

IMF Government Finance Statistics Manual

  • Mr. Keith DUBLIN, Chief, Government Finance Division, Statistics Department, International Monetary Fund

 

 

 

 

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
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