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ICAEW technical round-up: February 2021

ICAEW technical round-up: February 2021
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United kingdomMark hammertonFinancial reporting councilInternational financial reporting standardsInternational standards on auditing isasFoundation trusteesInternational public sector accounting standardsEuropean commissionCompanies houseKickstart schemeAssurance facultyAnti money launderingVan der meirenInternational standardsAdvisory helplineஒன்றுபட்டது கிஂக்டம்

Administrative and Finance Officer

Administrative and Finance Officer
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Marshall islands generalMarshall islandsSao tomeSao tome and principeGuinea bissauSaint luciaSaint vincent and the grenadinesCook islandsEast timorAntigua and barbudaSolomon islandsCabo verdeGuinea bissau generalVatican cityHoly seeSaint vincent

IFRS vs IPSAS: an overview of grant accounting

IFRS vs IPSAS: an overview of grant accounting 17 February 2021: ICAEW’s public sector team examines the differences between International Financial Reporting Standards and International Public Sector Accounting Standards and the suitability of each in public sector financial reporting. The IFRS standard on accounting for grant income, IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance, is based on the matching principle where grant income is recognised over the relevant periods to match it with expenditure or costs that the grant income should compensate. To achieve this, grant income is typically deferred, creating a liability on the balance sheet, which is then released to match with the period of the grant or the life of any associated assets the grant has helped finance.

International financial reporting standardsInternational public sector accounting standardsExchange transactionsGovernment grantsGovernment assistanceConceptual frameworkFinancial reportingNon exchange transactionsசர்வதேச நிதி புகாரளித்தல் தரநிலைகள்சர்வதேச பொது துறை கணக்குவைப்பு முறை தரநிலைகள்பரிமாற்றம் பரிவர்த்தனைகள்அரசு மானியங்கள்அரசு உதவிகருத்துரு கட்டமைப்புநிதி புகாரளித்தல்அல்லாத பரிமாற்றம் பரிவர்த்தனைகள்

Administrative and Finance Officer

Administration/Finance Job in Burkina Faso, requiring 0-2 years of experience, from IOM; closing on 21 Feb 2021

Burkina fasoSao tomeSao tome and principeMarshall islandsGuinea bissauSaint luciaSaint vincent and the grenadinesCook islandsEast timorAntigua and barbudaSolomon islandsCabo verdeGuinea bissau generalVatican cityHoly seeSaint vincent

Government accounting at crossroads: Emerging opportunities during COVID-19

Government accounting at crossroads: Emerging opportunities during COVID-19 Image Government accounting and financial reporting are at a crossroads today. Providing information on how much cash is received into treasuries and paid out for goods, services and transfers is not enough. Stakeholders are demanding more accountability and engagement in public finances. Governments are spending large sums of money to tackle the health emergency and to implement massive fiscal stimulus programs in response to the pandemic. Undoubtedly, timely and quality information is necessary to better assess the financial health of governments and to communicate the financial consequences of the pandemic to all stakeholders. This can contribute to building the much-needed trust in governments and improve the effectiveness of their pandemic response.

International public sector accounting standardsWorld bankInternational federation of accountantsAssociation of chartered certified accountantsGovernment financial reportingInternational federationAssessment toolChartered certified accountantsSustainable public financesAccounting agenciesAudit institutionsசர்வதேச பொது துறை கணக்குவைப்பு முறை தரநிலைகள்உலகம் வங்கிசர்வதேச கூட்டமைப்பு ஆஃப் கணக்காளர்கள்சங்கம் ஆஃப் பட்டய சிஇஆர்டிஐஎஃப்ஐஇடி கணக்காளர்கள்அரசு நிதி புகாரளித்தல்