2.9 KiB
2.9 KiB
IPSAS and FQBM — Gaps and Missing
Short summary of remaining gaps and FQBM/Matrix status. Full scope: IPSAS_COMPLIANCE.md. Suggestions: RECOMMENDATIONS.md.
1. IPSAS: Summary by status
| Status | Count | Notes |
|---|---|---|
| Supported | 1 | IPSAS 1 (statement of financial position: structure, current/non-current). |
| Structure | 20+ | Templates in fqbm.ipsas.presentation: 3, 5, 9, 10, 14, 19, 20, 23, 24 (+ budget_actual_from_state), 29/30/41, 38, 46, 47, 48, cash basis, RPG 2, functional/presentation currency. |
| Partial | 6 | CF (no revenue/expense); 2 (no activity classification); 4 (S, pass-through only); 6, 22, 28, 34, 35 (sectoral/consolidated layout only); 15 (maturity_risk_disclosure_structure); RPG 1 (r−g in sovereign module). |
| Missing / N/A | 25+ | Not applicable to monetary/financial core: 7, 8, 11–13, 16–18, 21, 25–27, 31–33, 36–37, 39–45, 49–50, RPG 3, SRS 1. 26: no impairment model. |
Main gaps for entity-level IPSAS: Cash flow by activity (IPSAS 2); FX translation of FC positions and gain/loss disclosure (4); measurement basis and ECL (41); full consolidation rules (6, 35). Budget data is external; use budget_actual_from_state(state, budget) for actuals.
2. FQBM / Matrix: What’s implemented
- State: L_cb, cbdc_liability, reporting_date, functional_currency, presentation_currency. Open economy:
open_economy_view(A_dom, A_ext, L_dom, L_ext, E). - Matrix:
four_quadrant_matrix(),four_quadrant_summary(),cross_sector_consistency_check(). - Parts VII–IX, XI: Shadow banking (repo_multiplier in dashboard, margin_spiral_simulation); CCP (ccp_params, result["ccp"]); CBDC (cbdc_liability in state and IPSAS); scenarios +
get_case_narrative(). - IPSAS layer: Statement of financial position (CB, bank, consolidated), budget vs actual (template + budget_actual_from_state), cash flow from Δstate, comparative, notes, maturity/risk, FX translate, and all structure templates above.
3. Remaining gaps (concise)
| Area | Gap |
|---|---|
| Part VIII | Full clearing balance sheet not modeled (margin/waterfall only). |
| IPSAS 2 | No operating/investing/financing classification of cash flows. |
| IPSAS 4 | No translation of FC assets/liabilities or FX gain/loss in performance statement. |
| IPSAS 41 / 46 | No measurement basis or ECL model; use templates + user data. |
| RPG 1 | Full long-term sustainability disclosure not implemented. |
| GGS | Sectoral structure only; boundary and entity list set by jurisdiction. |
4. References
- IPSAS_COMPLIANCE.md — Scope and use of the IPSAS layer.
- RECOMMENDATIONS.md — Further suggestions.
- MISSING_COMPONENTS_AND_DOCUMENTATION.md — Checklist.