Budgeting and public expenditures

7th Annual OECD public sector accruals symposium: Paris, 5-6 March 2007


The 7th annual OECD Public Sector Accruals Symposium was held at the OECD Headquarters, Paris, on 5-6 March 2007. The symposium was chaired by Mr. Ian Mackintosh, Accounting Standards Board, United Kingdom. 






PowerPoint presentations:


Report by International Public Sector Acounting Standards Board (IPSASB)

  • Mr. Mike Hathorn, Chairman, International Public Sector Accounting Standards Board, United Kingdom.


Recognising Social Policy Obligations as Liabilities - A debate

  • Mr. Robert N. Reid, Deputy Assistant Secretary for Accounting Policy, Department of the Treasury, USA.
  • Mr. John Stanford, Senior Technical Manager, International Public Sector Accounting Standards Board, United Kingdom.


Measurement of Employee Pension Liabilities


Reporting on Fiscal Sustainability

  • Mr. Kieran Rix, Team Leader, Government Financial Information & Reporting Team, HM Treasury, United Kingdom.
  • Mr. Brett Kaufmann, Assistant Secretary, Department of Finance, Australia.


Accounting Standard-Setting Boards


Implementing Accruals


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




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