Dankwambo transition to ipsas and their impact on transparency, a case study of nigeria

Paper presented by: Ibrahim Hassan Dankwambo FCA,OON Accountant-General of the Federation of Nigeria Transition to International Public sector Accounting Standards (IPSAS) and their impact on Transparency , a case study of Nigeria

Outline of Presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Introduction ,[object Object],[object Object]

Introduction Cond. ,[object Object],[object Object],[object Object],[object Object]

International Public sector Accounting Standard (IPSAS) ,[object Object],[object Object],[object Object]

IPSAS adoption by countries ,[object Object],[object Object],[object Object]

IPSAS Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

IPSAS Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

IPSAS Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Nigeria's IPSAS Gap Analysis ,[object Object],[object Object]

Conduct of IPSAS gap Analysis contd. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Benefits of the Transition ,[object Object],[object Object],[object Object],[object Object],[object Object]

Strategies adopted ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Strategies adopted Contd. ,[object Object],[object Object]

Identified Gap-Legal framework for Cash basis Accounting ,[object Object],[object Object]

Identified Gap- Accounting for External Assistance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Accounting for External Assistance. Contd. ,[object Object]

Identified gap: Consolidation of the Accounts of Controlled entities ,[object Object],[object Object]

Identified gap -Cash out of Control ,[object Object],[object Object],[object Object],[object Object],[object Object]

Identified gaps-Correction of errors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Correction of errors . Contd. ,[object Object],[object Object],[object Object]

Identified Gap-Reporting date- Timeliness of report ,[object Object],[object Object],[object Object],[object Object]

Timeliness of report. Contd. ,[object Object],[object Object]

Work programme to bridge gaps ,[object Object],[object Object],[object Object],[object Object]

Preconditions for successful migration to IPSAS based Standards ,[object Object],[object Object],[object Object],[object Object],[object Object]

Preconditions Contd. ,[object Object],[object Object]

Transition to IPSAS basis -issues and challenges ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Transition to IPSAS -issues and challenges (Contd.) ,[object Object],[object Object],[object Object]

Impact on transparency ,[object Object],[object Object],[object Object]

Impact on transparency Contd. ,[object Object],[object Object],[object Object]

Transparency Contd. ,[object Object],[object Object],[object Object]

Fiscal transparency -benefits ,[object Object],[object Object],[object Object],[object Object]

Principles for Fiscal Transparency ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

CONCLUSION ,[object Object],[object Object],[object Object]

The End QUESTIONS & ANSWERS

References ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Dankwambo transition to ipsas and their impact on transparency, a case study of nigeria

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Dankwambo transition to ipsas and their impact on transparency, a case study of nigeria