Turkish Public Accounting System

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Presentation transcript:

Turkish Public Accounting System PEMPAL TCOP Thematic Group Workshop Minsk, 2 October 2016 T.R. MINISTRY of FINANCE GENERAL DIRECTORATE of PUBLIC ACCOUNTS

BACKGROUND Overview of the Turkish Public Accounting System: 2016 2015 Project on Accounting Reform on Accrual Basis sponsored by World Bank The Public Financial Management and Control Law Accrual base accounting was started 2007 Ongoing works on other IPSASs 25 National Standarts was published based on IPSASs 2006 Public Accounting Standards Board was established under MoF 2004 1995-2003 1 Turkish Ministry of Finance, General Directorate of Public Accounts - 2 October 2016

BACKGROUND Objectives : To prepare a framework chart of accounts and to adapt the internationally accepted accounting and reporting standards, To record and report fixed assets in the accounting system, To use time separated accounts to show short-term & long-term assets & liabilities To use computer technology(say2000i) effectively To provide prompt information to related parties in predetermined periods General Budget Scope : General Government Central Government Special Budget Institution Social Security Institution Local Governments Regulatory & Supervisory Institution Municipalities 2 Turkish Ministry of Finance, General Directorate of Public Accounts - 2 October 2016

APPROACH 3 Turkish Ministry of Finance, General Directorate of Public Accounts - 2 October 2016

Remaining Main Challenges Valuation & recognition of some immovables within the scope of PPSs Valuation & recognition of underground resources Preparation of Financial Statements regarding each unit in general budget. 4 Turkish Ministry of Finance, General Directorate of Public Accounts - 2 October 2016

Solutions 3-year Project about reconciliation of the national accounts to IPSASs Expected gains of the Project: Valuation and recognition of some immovables within the scope of PPSs Preparation of Financial Statements regarding each unit in general budget. 5 Turkish Ministry of Finance, General Directorate of Public Accounts - 2 October 2016

Thank You for Your Attention