编者按：国际公共部门会计准则理事会发布了《实务指南二：财务报表讨论与分析》，为公共部门实体长期可持续性报告提供指引。对财务报告的讨论与分析可协助使用者理解企业通用财务报表中的财务状况、业绩和现金流，并协助使用者进一步了解企业运营状况。现将该公告予以转发，供参考。

The International Public Sector Accounting Standards Board (IPSASB) has issued Recommended Practice Guideline 2 (RPG 2), Financial Statement Discussion and Analysis.

Financial statement discussion and analysis assists users to understand the financial position, financial performance, and cash flows presented in an entity’s general purpose financial statements. It also enables users to gain further insights into the operations of the entity, from the perspective of the entity itself. RPG 2 provides guidance for presenting such information.

While the form and content of the information depends on the nature of the entity and its regulatory environment, financial statement discussion and analysis will generally include:

An overview of the entity’s operations and environment;

Information about the entity’s objectives and strategies;

An analysis of the entity’s financial statements; and

Risks and uncertainties related to the financial statements.

“Financial statement discussion and analysis presented in accordance with RPG 2 represents good practice,” explained IPSASB Chair Andreas Bergmann. “It sets out the status, scope, and reporting boundary for the information. RPG 2 is intended to encourage more public sector entities to provide users with financial statement discussion and analysis.”

Dr. Bergmann added, “It will promote comparability across entities that present financial statement discussion and analysis; at the same time, its flexible application will benefit entities in jurisdictions that have local requirements or regulations. The issuance of RPG 2 is an important step for the IPSASB, because it further extends our pronouncements on presentation of information beyond that presented in general purpose financial statements.”

How to Obtain the RPG

To access the RPG, visit the IPSASB website. The IPSASB encourages IFAC members, associates, and regional accountancy bodies to promote the availability of these documents to their members and employees.