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Thứ tư, 04/01/2017 - 16:48

International Public Sector Accounting Standards (published 2016)

“International Public Sector Accounting Standards” is the compilation of modules developed by the Public Accounting Department - Faculty of Public Finance, Acedemy of Finance (AOF) to anser the need for teaching and learning special subject matters in English. This compilation is designed for undergraduate students, especially for those who desire to work in the public finance field. It comprises our chapters providing basic knowledge about International Public Sector Accounting Standards. “International Public Sector Accounting Standards” has been approved by the AOF’s Scientific and Training Board, and will be used as teaching materials of the AOF, and as reading references for scholars, management, and other readers interested in the topic. “International Public Sector Accounting Standards” is compiled by a group of scholars and lecturers from Academy of Finance, including:

- Truong Thi Thuy, ASS. Prof., Ph.D, Vice Director of AOF. Ngo Thanh Hoang, Ph.D, Head of the Public Accounting Department, AOF, Co-editor.

- Truong Thi Thuy, Assor. Prof.Th.D, Vice Director of AOF, lecturer in the Accounting Department, Co-editor and Co-author of chapter 4

- Ngo Thanh Hoang, Ph.D Head of the Public Accounting Department, AOF, Co-editor and author of chapter 2.

- Nguyen Manh Thieu, Ph.D, lecturer in the Accounting Department, AOF, author of chapter 1.

- Hy Thi Hai Yen, M.A, lecturer in the Accounting Department, AOF, author of chapter 3.

- Ngo Thi Thuy Quyen, M.A, lecturer in the Accounting Department, AOF, author of chapter 4.

CONTENTS

PREFACE

3

CHAPTRE 1: GENERAL ABOUT INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD

5

1.1. PUBLIC SECTOR ACCOUNTING AND FINANCIAL REPORTING

5

1.2. INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD

7

1.3. SCOPE, AUTHORITY AND ADVANTAGES OF BOARD (IPSASB)

8

1.3.1. International Public Sector Accounting Standards Board (IPSASB)

8

1.3.2. Scope of IPSAS standards

11

1.3.3. Authority and advantages of IPSAS standards

12

1.4. CASH BASIS AND ACCRUAL BASIS ACCOUNTING IN IPSAS

13

1.4.1. Defintions

13

1.4.2. Comparing cash and accrual basis accounting

14

1.4.3. The advantages and disadvantages of cash basis and accrual basis of accounting

16

1.4.3.1. Cash basis accounting

17

1.4.3.2. Accrual basis accounting

18

1.5. COMPARISON OF VIETNAMESE GOVERNMENT ACCOUNTING REGIME AND IPSAS

20

QUESTIONS

24

CHAPTER 2: STANDARDS ON ASSETS AND INVESTMENTS

25

OVERVIEW INTRODUCTION

25

2.1. OVERVIEW INTRODUCTION

25

2.1.1. Main contents

26

2.1.2. Suggestion for study

26

2.2. DETAIL CONTENTS

26

2.2.1. IPSAS 12 – Inventories

26

2.2.1.1. Executive summary

26

2.2.1.2. Objective

28

2.2.1.3. Scope

28

2.2.1.4. Definition of key terms

30

2.2.1.5. Initial recognition

31

2.2.1.6. Intial measurement

33

2.2.1.7. Subsequent measurement

39

2.2.1.8. Reversal of inventory write-down

43

2.2.1.9. Recognition as expense

43

2.2.1.10. Disclosure

44

2.2.2. Ipsas on Assets

44

2.2.2.1. IPSAS 17 – Property, Plant and Equipment

44

2.2.2.2. IPSAS 31 – Intangible assets

74

2.2.2.3. IPSAS 16 - Investment Property

95

2.2.3. Ipsas on leases and investment

122

2.2.3.1. IPSAS 13 – Leases

122

2.2.3.2. Investment in associates, joint ventures

148

QUESTIONS

178

CHAPTER 3: STANDARDS ON REVENUES, COST AND OTHER STANDARDS

181

3.1. OVERVIEW INTRODUCTION

181

3.1.1. Main contents

181

3.1.1. Suggestion for study

181

3.2. IPSASS ON REVENUE

182

3.2.1. IPSASS 09 – Revenue from Exchange Transaction

182

3.2.1.1. Executive summary

182

3.2.1.2. Objective

185

3.2.1.3. Scope

185

3.2.1.4. Definitions of key terms

187

3.2.1.5. Recognition of Revenue

188

3.2.1.6. Measurement of Revenue

194

3.2.1.7. Rendering of sevices

197

3.2.1.8. Sale of goods

199

3.2.1.9. Interest, royalties, and dividends or similar distributions

202

3.2.1.10. Disclosures

203

3.2.2. IPSAS 23 – Revenue from non – exchange transaction

204

3.2.2.1. Executive summary

204

3.2.2.2. Objective

207

3.2.2.3. Scope

207

3.2.2.4. Definitions of key terms

208

3.2.2.5. Initial measurement of asset

211

3.2.2.6. Recognition of revenue from non - exchange transaction

211

3.2.2.7. Measurement of revenue from non - exchange transaction

212

3.2.2.8. Debt forgiveness and assumption of liablities

217

3.2.2.9. Finies

218

3.2.2.10. Bequest

219

3.2.2.11. Gifts and donations, including good in-kind

211

3.2.2.12. Services in-kind

222

3.2.2.13. Pledges

224

3.2.2.14. Concessionary Loans

224

3.2.2.15. Disclosures

226

3.3. IPSASS ON EXPENSE

227

3.3.1. IPSASS 5 – Borrowing Cost

227

3.3.1.1. Executive summary

227

3.3.1.2. Objective

229

3.3.1.3. Scope

229

3.3.1.4. Key definitions

230

3.3.1.5. Initial recognition and measurement

231

3.3.1.6. Subsequent measurement

237

3.3.1.7.  Disclosure

238

3.3.2. IPSASS 11 – Construction contracts

238

3.3.2.1. Excutive summary

238

3.3.2.2. Objective

241

3.3.2.3. Scope

241

3.3.2.4. Definitions of construction contract

242

3.3.2.5.  Combining and segmenting construction contracts

248

3.3.2.6. Contract revenue and contract cost

251

3.3.2.7. Disclosure

254

3.4. OTHER IPSASS

255

3.4.1. IPSASS 3 – Accounting policies, changes in Accounting Estimates and Errors

225

3.4.1.1. Executive summary

255

3.4.1.2. Objective

258

3.4.1.3. Scope

258

3.4.1.4. Definitions

259

3.4.1.5. Accounting Policies

261

3.4.1.6. Accounting Estimates

274

3.4.1.7. Errors

278

3.4.1.8. Limitations to retrospective application

281

3.4.2. IPSASS 4 – The Effects of changes in foreign Exchange Rates

284

3.4.2.1. Executive summary

284

3.4.2.2. Objective

286

3.4.2.3. Scope

286

3.4.2.4. Definitions

287

3.4.2.5. Approach to be followed

288

3.4.2.6. Foreign currency transactions 

291

3.4.2.7. Presentation and disclosure

293

QUESTIONS

294

CHAPTER 4: STANDARDS ON STATEMENTS

297

4.1. IPSASS 1 – PRESENTATION OF FINANCIAL STATEMENTS

297

4.1.1. Executive summary

298

4.1.2. Objective

301

4.1.3. Scope

301

4.1.4. Definitions of key term

302

4.1.5. Purpose of financial statements

306

4.1.6. Components of financial statements

306

4.1.7. Overall considerations

306

4.1.7.1. Fair presentation and compliance with IPSASSs

306

4.1.7.2. Going concern

308

4.1.7.3. Consistency of presentation

308

4.1.7.4. Materiality and aggregation

309

4.1.7.5. Offsetting

309

4.1.7.6. Comparative information

309

4.1.8. Financial statements

310

4.1.8.1. Introduction

310

4.1.8.2. Indentification of the Financial statements

310

4.1.8.3. Reporting period

311

4.1.8.4. Timeliness

311

4.1.9. Balance sheet

312

4.1.9.1. Current/Non-current distinction

312

4.1.9.2. Current Assets

312

4.1.9.3. Current liabilities

313

4.1.9.4. The minimum line items that should be included in the balance sheet are

313

4.1.10. Statement of Financial Performance

316

4.1.11. Statement of changes in next assets/Equity

317

4.1.12. Cash flow statement

318

4.1.13. Notes

319

4.1.13.1. The contents of notes

319

4.1.13.2. Disclosure of Accounting Policies

319

4.1.13.3. Key sources of estimation uncertainty

320

4.1.13.4. Other disclosures

320

4.2. IPSASS 2 – CASH FLOW STATEMENT

321

4.2.1. Executive summary

321

4.2.2. Objective

323

4.2.3. Scope

324

4.2.4. Definitions of key term

324

4.2.5. Benefits of presenting a cash flow statement

325

4.2.6. Presentation of the cash flow statement

326

4.2.7. Operating activities

326

4.2.8. Investing activities

328

4.2.9. Financing activities

329

4.2.10. Reporting cash flows from operating activitives

329

4.2.10.1. Reporting cash flows from investing and financing activitives

329

4.2.10.2. Reporting cash flows on a net basis

330

4.2.10.3. Cash flows arising from each of the following activities of a public financial institution may be reported on a net basis

330

4.2.10.4. Foreign currency cash flows

330

4.2.10.5. Interest and dividends

331

4.2.10.6. Taxes on net surplus

331

4.2.10.7. Acquisitions and disposals of controlled entities and other operating units

331

4.2.10.8. Non Cash transactions

332

4.2.10.9. Components of cash and cash equivalents

332

4.2.10.10. Other disclosures

332

4.3. IPSASS 34&35 – SEPARATE AND CONSOLIDATED FINANCIAL STATEMENTS

333

4.3.1. Executive summary

333

4.3.2. IPSASS 34 – Separate financial statements

335

4.3.2.1. Objective

335

4.3.2.2. Scope

335

4.3.2.3. Definitions

335

4.3.2.4. Preparation of separate financial statement

336

4.3.2.5. Disclosure

339

4.3.2.6. Transitional provisions

340

4.3.3. IPSASS 35 – Consolidated financial statement

341

4.3.3.1. Objective

341

4.3.3.2. Scope

343

4.3.3.3. Definitions

344

4.3.3.4. Control

346

4.3.3.5. Accounting requirements

347

4.4. IPSASS 22 – DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR

347

4.4.1. Objective

347

4.4.2. Scope

348

4.4.3. Definitions

348

4.4.5. General government sector (GGS)

349

4.4.6. Public Non – Financial corporations sector

350

4.4.7. Accounting Policies

350

4.4.8. Disclosures

350

4.4.9. Reconciliation to the consolidated financial statements and statistical basis of financial reporting

351

4.4.9.1. Reconciliation to the consolidated financial statements

351

4.4.9.2. Reconciliation to statistical basis of financial reporting

352

4.5. IPSASS 24 – PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS

353

4.5.1. Executive summary

353

4.5.2. Objective

355

4.5.3. Scope

355

4.5.4. Defintions

356

4.5.5. Presentation and disclosure

359

4.5.6. Level of aggregation

360

4.5.7. Changes from original to final budget

361

4.5.8. Comparable basis

362

4.5.9. Multi-year budgets

362

4.5.10. Note disclosures of budgetary basis, period and scope

363

QUESTIONS

367

APPENDIX 1. FINANCIAL STATEMENT FORMS

369

APPENDIX 2. DEFINITIONS OF KEY TERM

383

REFERENCES

451

 

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