Revenue. Joanna Spencer. IPSASB Meeting March 6 9, 2018 New York, USA. Page 1 Proprietary and Copyrighted Information
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1 Revenue Joanna Spencer IPSASB Meeting March 6 9, 2018 New York, USA Page 1 Proprietary and Copyrighted Information
2 Objective of session Review responses to the Consultation Paper Accounting for Revenue and Non-Exchange Expenses Main decisions required: Standard(s) for Category B & C transactions Revised IPSAS 23 no performance obligation approach or exchange/non-exchange Page 2 Proprietary and Copyrighted Information
3 Overview 1. Overview of responses (10.2) 2. Revenue Transactions with Performance Obligations Category C and Category B (10.3.1) 3. Modifying the IFRS 15 five-steps for Category B Transactions (10.3.2) 4. Revised IPSAS 23 Category A Transactions (10.3.3) 5. Revenue Transactions with Time Requirements and Provision of Guidance on Exchange/Non-Exchange (10.3.4) 6. Accounting for Capital Grants (10.3.5) 7. Accounting for Services in-kind (10.3.6) Page 3 Proprietary and Copyrighted Information
4 Analysis of Respondents - Region North America 5% Latin America and the Caribbean 3% Respondents by Region International 5% Africa and the Middle East 11% Asia 11% Europe 39% Australasia and Oceania 26% Page 4 Proprietary and Copyrighted Information
5 Analysis of Respondents - Function Other 11% Standard Setter / Standard Advisory Body 18% Respondents by Function Accountancy Firm 8% Audit Office 11% Preparer 26% Member or Regional Body 26% Page 5 Proprietary and Copyrighted Information
6 Analysis of Respondents - Language Combination of English and Other Language 24% Respondents by Language English-Speaking 47% Non-English Speaking 29% Page 6 Proprietary and Copyrighted Information
7 Category C and Category B Transactions (Agenda Item ) PV 1 Replace IPSAS 9 & 11 with IFRS 15 equivalent for Category C transactions PV 1 Comments: No responses disagreeing with proposal Convergence should be pursued Care to be taken when adapting IFRS 15 for use in the public sector Agree Partially Agree No Comment Page 7 Proprietary and Copyrighted Information
8 Category C and Category B Transactions cont. (Agenda Item ) PV 3 Use PSPOA for Category B Transactions PV 3 Comments: All transactions with performance obligations can be accounted for under a PSPOA Retain exchange/non-exchange Time requirements Category A or B? Agree Disagree No Comment Partially Agree Response Not Clear Page 8 Proprietary and Copyrighted Information
9 XRB proposed model Page 9 Proprietary and Copyrighted Information
10 Category C and Category B Transactions cont. (Agenda Item ) Questions for the Board Does the Board want staff to explore the idea of only having one standard for both Category B and C transactions? Any other comments? Page 10 Proprietary and Copyrighted Information
11 Modifying IFRS 15 five-steps (Agenda Item ) SMC 2 Proposals for Modifying the IFRS 15 for use in a PSPOA SMC 2 Comments: Areas that will be particularly difficult include: Enforceability Tripartite arrangements Binding arrangements Performance obligations Allocation of consideration Agree Disagree Partially Agree No Comment Page 11 Proprietary and Copyrighted Information
12 Modifying IFRS 15 five-steps (Agenda Item ) Questions for the Board Have staff identified the main issues relating to broadening the five-steps Any other comments? Page 12 Proprietary and Copyrighted Information
13 Revised IPSAS 23 Category A Transactions (Agenda Item ) PV 2 Category A transactions to be addressed in an updated IPSAS 23 PV 2 Comments: No responses disagreeing with proposal Classify transactions on performance obligation/no performance obligation rather than exchange/nonexchange Scope of standards may be problematic Agree Partially Agree No Comment Page 13 Proprietary and Copyrighted Information
14 Revised IPSAS 23 Category A Transactions (Agenda Item ) Questions for the Board If the a performance obligation approach is adopted for Category B and Category C transactions should a revised IPSAS 23 retain an exchange/non-exchange distinction? Any other comments? Page 14 Proprietary and Copyrighted Information
15 Time requirements and guidance on exchange/nonexchange (Agenda Item ) SMC 3 Options for modifying IPSAS 23 for transactions with time requirements SMC 3 Enhanced display/disclosure Classify as a condition Classify as an other obligation Recognize in net assets/equity and recycle Alternative option None of the options Response not clear No comment Page 15 Proprietary and Copyrighted Information
16 Time requirements and guidance on exchange/nonexchange (Agenda Item ) SMC 4 If an exchange/non-exchange approach is retained for Category B transactions should guidance on making this distinction be provided? SMC 4 Comments: Developing guidance will depend on which approach for Category B transactions is adopted Staff consider no work on guidance be commenced until decision on Category B transaction is made Work on transactions with time requirements may still be required Yes No No Comment Page 16 Proprietary and Copyrighted Information
17 Time requirements and guidance on exchange/nonexchange (Agenda Item ) Questions for the Board Does Board agree that development on guidance on making the exchange/non-exchange distinction should wait until a decision on Category B transactions is made? Any other comments regarding transactions with time requirements? Page 17 Proprietary and Copyrighted Information
18 Capital Grants (Agenda Item ) PV 4 Addressing Capital Grants within IPSAS PV 4 Comments: Guidance on distinction between grants required Capital grants have performance obligations therefore should be Category B transaction Refer to work of other standard setters Yes No No Comment Page 18 Proprietary and Copyrighted Information
19 Capital Grants (Agenda Item ) SMC 5 Have all the issues with capital grants been identified Proposals for accounting for capital grants SMC 5 Comments: Challenges re transfer of goods/services Are capital grants revenue or ownership contribution Use IAS 20 Broaden the definition of a performance obligation to include capital grants Consider a presentation and OCI approach for capital grants Yes Other issues identified No Comment Page 19 Proprietary and Copyrighted Information
20 Capital Grants (Agenda Item ) Questions for the Board Does the Board have any views on how to account for capital grants? Is there a particular accounting the Board would like staff to explore? Any comments regarding constituent comments on capital grants? Page 20 Proprietary and Copyrighted Information
21 Services in-kind (Agenda Item ) SMC 6 Options for accounting for services inkind SMC 6 Comments on alternative approaches: Only recognize services in-kind for traders or professionals Disclosure in the notes Record services in-kind at nominal value Whether or not services would have been purchased is irrelevant Retain existing requirements Modify requirements Alternative approach Reponse not clear Page 21 Proprietary and Copyrighted Information
22 Services in-kind (Agenda Item ) Questions for the Board Does the Board have any comments or direction for staff regarding accounting for services in-kind? Page 22 Proprietary and Copyrighted Information
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