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Assessment of the suitability of the International Public Sector Accounting Standards for the Member States - Public consultation


Assessment of the suitability of the International Public Sector Accounting Standards for the Member States - Public consultation

Policy field(s)

Economic and Financial Affairs, Statistics

Target group(s)

All citizens and organisations are welcome to contribute to this consultation. Contributions from national governments/ national public authorities and some known stakeholders will also be invited directly[1]. [1] IPSAS Board, IFAC, OECD, ECB, etc.

[1] IPSAS Board, IFAC, OECD, ECB, etc.

Period of consultation

From 17/02/2012 to 11/05/2012 (closed).

Objective of the consultation

The "Six-Pack" legislative package adopted by the Council of the European Union on 8 November 2011 marks an important reinforcement of economic governance in the EU.

One of the elements of the Six-Pack - the Council Directive on requirements for budgetary frameworks of the Member States - calls for the Commission to carry-out an assessment of the suitability of International Public Sector Accounting Standards (IPSAS) for EU Member States by the end of 2012. On behalf of the Commission, Eurostat will carry-out the assessment report.

International Public Sector Accounting Standards are developed and overseen by the IPSAS Board , which is an independent standard-setting body. The IPSAS standards are founded on International Financial Reporting Standards (IFRS), adapted as necessary to the specific requirements of the public sector. IPSAS standards are focussed on accrual accounting.

Taking into account the importance this subject and the potential interest of a wide range of stakeholders, and given the potential resource implications of any recommendations on future IPSAS implementation, Eurostat is launching this public consultation.

How to submit your contribution

Please complete either the online questionnaire or download the word version and send it by e-mail to the following address:

The documents are published in English and translations may be made available in other official languages of the European Union upon request.

All contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

Consultation document

Before submitting your contribution, please read carefully the IPSAS consultation paper which provides background information.

pdf iconPublic consultation paper


html_imageQuestionnaire (online) (closed)
 word.PNG Questionnaire (word) (closed)

Reference documents

pdf icon Council Directive 2011/85/EU on requirements for budgetary frameworks of the Member States

Press release (17.02.2012)

Contact details

Responsible service:


Postal address: IPSAS assessment report
GFS quality management and government accounting

European Commission

Eurostat D4
BECH B4/401
5, rue Alphonse Weicker
L-2721 Luxembourg
Phone number: + 352 4301 34191


Number of responses received to this consultation


View the contributions

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct.
If you are a Registered organisation, please indicate the name and address of your organisation and your Interest Representative Register ID number on the questionnaire. If your organisation is not registered, you have the opportunity to Register here.
If the organisation is not registered, the submission is published separately from the registered organisations.

Results of consultation and next steps

pdf icon A summary of results.

Individual contributions.

Protection of personal data pdf icon Specific privacy statement

Last update 11.11.2013