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Public Sector Financial Reporting

Read the latest insights on financial reporting and accounting in the public sector, including developments in International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS). Find out more about how governments around the world are adopting accrual accounting and producing financial reports similar to those used in the private sector, and the public sector specific issues they need to consider.

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Insights

ICAEW technical round-up: April 2022

This month’s top technical stories include a new 64-8 agent authorisation form from HMRC, a notice that overclaimed SEISS grants are starting to be assessed and a consultation on ICAEW’s proposed CPD Policy changes.

ICAEW technical round-up: March 2022

This month’s top technical stories include an overview of the tax measures announced in the Spring Statement, HMRC mandating the format of employment expenses claims and a podcast discussing death and digital assets.

Highlights

Latest IPSASB developments

The International Public Sector Accounting Standards Board (IPSASB) held their first virtual board meeting in June, due to the restrictions imposed by COVID-19. Henning Diederichs FCA provides a brief update on developments.

Reports and analysis