IPSASB REPRESENTATION LIAISON ACTIVITIES JANUARY MARCH 2014

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Region Meeting date(s) City, Country Organization IFAC attendees Event details AFRICA & THE MIDDLE-EAST 16 January Johannesburg, South Africa ASB 1 J. Poggiolini Discussion of Exposure Draft on First Time Adoption of IPSASs. 29 January Johannesburg, South Africa ASB J. Poggiolini Discussion of Exposure Drafts of proposed IPSASs on consolidations and interests in other entities (replacement of IPSAS 6-8). 5 February Johannesburg, South Africa ASB J. Poggiolini Discussion of Exposure Drafts of proposed IPSASs on consolidations and interests in other entities (replacement of IPSAS 6-8). ASIA 15 January Putrajaya, Accountant General s Department of Attendance at Government Accounting Standards Advisory Committee Meeting. 20 January Putrajaya, n Institute of Accountants R. Ramli Working Group meeting on IPSASB ED53. 23 January Kuala Lumpur, n Accounting Standards Board n Accounting Standards Board meeting. 27 January Beijing, China CICPA 2 Y. Chen (IFAC Board member), G. Huang Discussion on government accrual accounting reform and update on IPSASB activities. 30 January Putrajaya, n Institute of Accountants R. Ramli Working Group meeting on IPSASB ED48-52. 1 ASB is the Accounting Standards Board of South Africa 2 CICPA is the Chinese Institute of Certified Public Accountants Prepared by: Leah Weselowski (February 2014) Page 1 of 8

18 February Putrajaya, Accountant General s Department of, R. Ramli Attendance at Public Sector Accounting Committee meeting. 19 February Tokyo, Japan Ministry of Internal affairs and communications of Japan K. Izawa, T. Fukiya Update and presentation on IPSASB activities. 25 February Putrajaya, Accountant General s Department of Attendance at Government Accounting Standards Advisory Committee Meeting. 3 March Tokyo, Japan Ministry of Internal affairs and communications of Japan K. Izawa, T. Fukiya Update and presentation on IPSASB activities. 12 March Kuala Lumpur, Parliament of Presentation to Public Accounts Committee and Members of Parliament on the Accrual Accounting implementation and adoption of IPSAS in. 18 March Putrajaya, Accountant General s Department of Government Accounting Standards Advisory Committee Meeting. 24 March Manila, Philippines ADB 3 -CAPA 4 -World Bank G. Huang Presention at the ADB-CAPA- World Bank Forum. 3 ADB is the Asian Development Bank 4 CAPA is the Confederation of Asian and Pacific Accountants Prepared by: Leah Weselowski (February 2014) Page 2 of 8

AUSTRALIA AND OCEANIA 30 January Canberra, Australia Office of the Auditor General A. Bergmann Meeting with Auditor General. 30 January Canberra, Australia Ministry of Finance A. Bergmann Meetings with Senior Advisor to the Minister, Chief Accountant, Senior Staff. 31 January Melbourne, Australia AASB 5 P. Sutcliffe, J. Spencer Discussion of IPSASB projects with AASB Chair and staff. 3 February Wellington, Victoria University A. Bergmann Meeting with Faculty. 4 February Wellington, XRB 6 K. Warren, J. Scott General discussion with standard setters and key stakeholders. 3 February Wellington, XRB K. Warren Meeting with XRB Update on Accounting Standards development in. 4 February Wellington, XRB K. Warren, J. Scott External Reporting Board Public Seminar. 5 February Wellington, NZASB 7 J. Scott NZASB Regular Board Meeting, with attendance of Bergmann as a Guest. 4 February Wellington, Treasury K. Warren Treasury Guest Lecture by Andreas Bergmann. 5 February Wellington, Office of the Auditor General A. Bergmann Meeting with Auditor General. 5 AASB is the Australian Accounting Standards Board 6 XRB is the External Reporting Board 7 NZASB is the Accounting Standards Board Prepared by: Leah Weselowski (February 2014) Page 3 of 8

13 February Melbourne, Australia AASB J. Spencer Report on December 2013 IPSASB meeting. EUROPE 9 January Salzburg, Austria State of Salzburg T. Müller-Marqués Presentation on IPSAS at training Aufsichtsratsakademie. 10 January Paris, France CNoCP 8 B. Griton Review of differences between French Government GAAP and IPSASs. 14 January Darmstadt, Germany Hessian Court of Auditors T. Müller-Marqués Participation in discussion forum on EPSAS. 15 January Paris, France Advisory committee on public accounting standards of the Cour des comptes G. Piole Reporting on IPSASB December meeting, presentation of the EDs 48 52, and ED 53. 16 January Paris, France CNoCP G. Piole Discussion on EDs 48 52 and ED 53. 17 January Paris, France University of Paris 10 G. Piole Seminar on IPSAS as part of the DUAP courses (University diploma for public auditors). 21 January Paris, France Cour des comptes G. Piole Initiation to IPSAS for the Cour des comptes network new members (auditors, assistants). 22 January Brussels, Belgium FEE 9, I. Carruthers, J. Roundtable on Governance of European Public Sector 8 CNoCP is the Conseil de normalisation des comptes publics 9 FEE is the Fédération des Experts Comptables Européens Prepared by: Leah Weselowski (February 2014) Page 4 of 8

Stanford Accounting Standards. 23 January Paris, France Grant Thornton G. Piole Seminar on external audit of local authorities, public hospitals and the evolution of accounting standards. 23 January Paris, France Ministry of Finance B. Griton Annual meeting of presentation of CNoCP. 28 January London, UK CAPE I. Carruthers Committee meeting. 11 February Brussels, Belgium Hessian Ministry of Finance Attendance at EPSAS experts discussion forum. 12 February Karlsruhe, Germany Court of Auditors of Baden-Württemberg Presentation on IPSAS (Internationale Rechnungslegungsstandards und ihre Anforderungen an die staatliche Finanzkontrolle IPSAS and the resulting requirements for state auditors). 12 13 February Luxembourg Eurostat I. Carruthers, Observer at Eurostat Task Force / EPSAS Standards. 17 February London, UK Japonica Partners 10 Participation at conference on public sector accounting. 10 Japonica Partners is an entrepreneurial investment firm that makes concentrated investments in underperforming global special situations Prepared by: Leah Weselowski (February 2014) Page 5 of 8

24 25 February London, UK IFRS Advisory Council S. Fox IFAC representative at IFRS Advisory Council. February Germany Magazine WPg Die Wirtschaftsprüfung Article about EPSAS (Europäische Rechnungsführungsgrundsätze für den öffentlichen Sektor (EPSAS) Status quo, Ausblick und Konsequenzen für Deutschland; EPSAS Status Quo, Outlook and Consequences for Germany). February Germany Magazine WPg Die Wirtschaftsprüfung Article about ED 48 52 (Konzernrechnungslegung der öffentlichen Hand Zur Umsetzung von IFRS 10, IFRS 11 und IFRS 12 durch die IPSAS; Consolidated Financial Statements for the Public Sector How IFRS 10, IFRS 11 and IFRS 12 will be covered by IPSASs). 3 4 March Paris, France OECD 11 I. Carruthers, K. Warren, G. Piole, T. Muller-Marques, J. Scott, J. Stanford Attendance at OECD Accrual Symposium. 6 March Berne, Switzerland SRS-CSPCP 12 A. Bergmann Board meeting. 11 OECD is the Organisation for Economic Co-operation and Development 12 SRS-CSPCP is the National Public Sector Accounting Standard Setter Prepared by: Leah Weselowski (February 2014) Page 6 of 8

Lucerne, Switzerland SAP A. Bergmann Attendance at SAP Public Service Forum. 18 March 20 March London, UK CAPE 13 I. Carruthers Committee meeting. 25 March Paris, France Accounting Academy by the CNOEC 14 and CNCAC 15 G. Piole TV broadcast for the French accounting and auditing professions, what s new about IPSAS and EPSAS. LATIN AMERICA & THE CARIBBEAN 16 January Kingston, Jamaica World Bank S. Fox, S. Barr Presentation at one day seminar to Jamaica Parliament to promote adoption of IPSASs. 15 January Bogotá, Colombia Swiss Embassy/ SECO A. Bergmann Update on PFM Reforms in Columbia supported by SECO 13 17 January Bogotá, Colombia World Bank, Contaduría General de la Nación A. Bergmann World Bank Mission on Accounting Reform. 3 4 and 6 7 March Kingston, Jamaica Auditor General s Department P. Mason IPSAS Training / Implementation Training 13 CAPE is the Committee on Accounting for Public Benefit Entities 14 CNOEC : Conseil national de l ordre des experts comptables 15 CNCAC : Compagnie nationale des commissaires aux comptes Prepared by: Leah Weselowski (February 2014) Page 7 of 8

NORTH AMERICA 24 February Washington, USA World Bank and IMF A. Bergmann Attendance and participation in various meetings to discuss IPSASs. 25 February New York, USA IFAC Council A. Bergmann Attendance at meeting. 27 28 February New York, USA IFAC Board S. Fox Representative at IFAC Board meeting. 11 14 March Toronto, Canada IPSAS Board IPSASB Board Meeting. Prepared by: Leah Weselowski (February 2014) Page 8 of 8