Overview of IPSAS 48 and the intent of the accounting standard; Key areas of professional judgment that affect the consistent application of IPSAS 48; Transfer expenses within the UN operational context: recurring patterns and practical challenges; What constitutes sound application of IPSAS 48 from an audit perspective; Technical discussion through a moderated Q&A session, with pre-submitted questions and live questions.
9:00 - Opening remarks
9:10 - IPSAS Board
Eilleen Zhou (IPSASB Staff)
Edwin Ng (IPSASB Staff)
9:35 - United Nations Task Force on Accounting Standards (UN-TFAS):
Johanna Clark (UN-Women)
Catherine Muli (UNDP)
10:00 - Questions and Answers