Nieuws 11 maart 2013

EC: IPSAS 'onmiskenbare referentie' voor boekhouding EU-lidstaten

De Europese Commissie noemt in een rapport over de geschiktheid van de International Public Sector Accounting Standards (IPSAS) voor de EU-lidstaten de IPSAS-standaarden "onmiskenbaar een referentie voor een mogelijk geharmoniseerde overheidsboekhouding in de EU".

Persbericht van de IPSASB van de IFAC:

EC Report Calls IPSASs "Indisputable Reference" for Accrual-Based Public Sector Standards

In its report issued this week, the European Commission found that International Public Sector Accounting Standards (IPSASs) "represent an indisputable reference for potential EU harmonized public sector accounts."

The report highlights that harmonized accruals-based government accounting improves transparency, accountability and the comparability of financial reporting in the public sector. Furthermore, a Commission staff working document that accompanied it discusses the advantages of IPSASs, including that "transparency provided by high-quality accruals standards such as IPSASs also provides for better-informed capital markets, in which government financial activity plays a much greater role than is often acknowledged."

Noting that the present financial crisis has demonstrated that the need to assure financial stability is common to all European Union (EU) countries, the report also states that because "government assets and liabilities are substantial in all EU countries, it is therefore important that they are effectively managed and that governments are accountable for this management to their citizens, their representatives, investors and other stakeholders."

Andreas Bergmann, chair of the International Public Sector Accounting Standards Board (IPSASB), welcomed the report, which proposes that almost half of the existing IPSASs could be implemented as European Public Sector Accounting Standards (EPSASs) with little or no adaptation.

Currently, 15 European Union (EU) Member States incorporate IPSASs to some extent, with nine of these having national standards based on or in line with IPSASs.

"The adoption of accrual accounting by EU Member States would represent a historic step in the direction of achieving governmental transparency and serving the public interest," Bergmann said. "Developing high-quality accounting standards like the IPSASs will require a rigorous process to ensure the EPSASs are of the same caliber. The IPSASB offers the EU's public sector accounting authorities its full cooperation and resources in producing, adopting, and implementing EPSASs."

The European Commission's report will be followed by a conference, "Towards Implementing European Public Sector Accounting Standards," to be held May 29-30 in Brussels.

• Verslag van de Commissie aan de Raad en het Europees Parlement Naar de implementatie van geharmoniseerde normen voor de overheidsboekhouding in de lidstaten; de geschiktheid van de IPSAS voor de lidstaten