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Musical nationalism
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Musical nationalism refers to the use of musical ideas or motifs that are identified with a specific country, region, or ethnicity, such as folk tunes and melodies, rhythms, and harmonies inspired by them.
Contents
[hide]
1 History
2 Russia
2.1 Mikhail Glinka (1804–1857)
2.2 The Mighty Five
3 Poland
3.1 Frédéric Chopin (1810–1849)
3.2 Stanisław Moniuszko (1819–1872)
3.3 Henryk Wieniawski (1835–1880)
4 Czech Republic
4.1 Bedřich Smetana (1824–1884)
4.2 Antonín Dvořák (1841–1904)
4.3 Leoš Janáček (1854–1928)
4.4 Bohuslav Martinů (1890–1959)
5 Norway
5.1 Edvard Grieg (1843–1907)
6 Finland
6.1 Jean Sibelius (1865–1957)
7 Sweden
7.1 Hugo Alfvén (1872–1960)
8 Romania
8.1 George Enescu (1881–1955)
9 Hungary
9.1 Béla Bartók (1881–1945)
9.2 Zoltán Kodály (1882–1967)
10 Spain
10.1 Isaac Albéniz (1860–1909)
10.2 Manuel de Falla (1876–1946)
10.3 Enrique Granados (1867–1916)
10.4 Joaquín Rodrigo (1901–1999)
10.5 Joaquín Turina (1882–1949)
11 Mexico
11.1 Manuel M. Ponce (1882–1948)
11.2 Carlos Chávez (1899–1978)
12 United Kingdom
12.1 Joseph Parry (1841–1903)
12.2 Edward Elgar (1857–1934)
12.3 Charles Villiers Stanford (1852–1924)
12.4 Alexander Mackenzie (1847–1935)
12.5 Ralph Vaughan Williams (1872–1958)
13 United States
13.1 Aaron Copland (1900–1990)
13.2 Horatio Parker (1863–1919)
13.3 Edward MacDowell (1860–1908)
13.4 Charles Ives (1874-1954)
14 Brazil
14.1 Heitor Villa-Lobos (1887-1959)
15 Ukraine
16 References
17 Further reading
History[edit]
As a musical movement, nationalism emerged early in the 19th century in connection with political independence movements, and was characterized by an emphasis on national musical elements such as the use of folk songs, folk dances or rhythms, or on the adoption of nationalist subjects for operas, symphonic poems, or other forms of music (Kennedy 2006). As new nations were formed in Europe, nationalism in music was a reaction against the dominance of the mainstream European classical tradition as composers started to separate themselves from the standards set by Italian, French, and especially German traditionalists (Miles n.d.).[unreliable source]
More precise considerations of the point of origin are a matter of some dispute. One view holds that it began with the war of liberation against Napoleon, leading to a receptive atmosphere in Germany for Weber's opera Der Freischütz (1821) and, later, Richard Wagner's epic dramas based on Teutonic legends. At around the same time, Poland’s struggle for freedom from Czarist Russia produced a nationalist spirit in the piano works of Frédéric Chopin, and slightly later Italy's aspiration to independence from Austria resonated in many of the operas of Giuseppe Verdi (Machlis 1979, 125–26). Countries or regions most commonly linked to musical nationalism include Russia, Czechoslovakia, Poland, Romania, Scandinavia, Spain, UK, Latin America and the United States.
Russia[edit]
Mikhail Glinka (1804–1857)[edit]
The Mighty Five[edit]
Poland[edit]
Frédéric Chopin (1810–1849)[edit]
See also: Frédéric Chopin § Nationalism
Frédéric Chopin was one of the first composers to incorporate nationalistic elements into his compositions. Joseph Machlis states, "Poland's struggle for freedom from tsarist rule aroused the national poet in Poland. ... Examples of musical nationalism abound in the output of the romantic era. The folk idiom is prominent in the Mazurkas of Chopin" (Machlis 1963, 149–50). His mazurkas and polonaises are particularly notable for their use of nationalistic rhythms. Moreover, "During World War II the Nazis forbade the playing of ... Chopin's Polonaises in Warsaw because of the powerful symbolism residing in these works" (Machlis 1963, 150).
Stanisław Moniuszko (1819–1872)[edit]
Stanisław Moniuszko has become associated above all with the concept of a national style in opera. Moniuszko's opera and music as a whole is representative of 19th-century romanticism, given the extensive use by the composer of arias, recitatives and ensembles that feature strongly in his operas. The source of Moniuszko's melodies and rhythmic patterns often lies in Polish musical folklore. One of the most visibly "Polish" aspects of his music is in the forms he uses, including dances popular among upper classes such as polonaise and mazurka, and folk tunes and dances such as kujawiak and krakowiak.
Henryk Wieniawski (1835–1880)[edit]
Henryk Wieniawski was another important composer using Polish folk melodies—he wrote two popular mazurkas for solo violin and piano accompaniment (the second one, Obertas, in G major).
Czech Republic[edit]
Bedřich Smetana (1824–1884)[edit]
Smetana pioneered the development of a musical style which became closely identified with his country's aspirations to independent statehood. He is widely regarded in his homeland as the father of Czech music. He is best known for the symphonic cycle Má vlast ("My Homeland"), which portrays the history, legends and landscape of the his native land.
Antonín Dvořák (1841–1904)[edit]
After Smetana, he was the second Czech composer to achieve worldwide recognition. Following Smetana's nationalist example, Dvořák frequently employed aspects, specifically rhythms, of the folk music of Moravia and his native Bohemia. Dvořák’s own style creates a national idiom by blending elements of the classical symphonic tradition and extraneous popular musical traditions, absorbing folk influences and finding effective ways of using them. Dvořák also wrote nine operas, which, other than his first, have librettos in Czech and were intended to convey Czech national spirit, as were some of his choral works.
Leoš Janáček (1854–1928)[edit]
Bohuslav Martinů (1890–1959)[edit]
Martinů is compared with Prokofiev and Bartók in his innovative incorporation of Central European ethnomusicology into his music. He continued to use Bohemian and Moravian folk melodies throughout his oeuvre, usually nursery rhymes—for instance in Otvírání studánek ("The Opening of the Wells").
Norway[edit]
Edvard Grieg (1843–1907)[edit]
Edvard Grieg was an important Romantic era composer whose music helped establish a Norwegian national identity (Grimley 2006,[page needed]).
Finland[edit]
Jean Sibelius (1865–1957)[edit]
Jean Sibelius had strong patriotic feelings for Finland. He composed Finlandia.[clarification needed]
Sweden[edit]
Hugo Alfvén (1872–1960)[edit]
Studied at the music conservatory in his hometown, Stockholm. In addition to being a violinist, conductor, and composer, he was also a painter. He is perhaps best known for his five symphonies and three Swedish Rhapsodies.[citation needed]
Romania[edit]
George Enescu (1881–1955)[edit]
George Enescu is considered Romania's most important composer (Malcolm and Sandu-Dediu 2015). Amongst his best-known compositions are his two Romanian Rhapsodies and his Violin Sonata No. 3 (in Romanian Folk Style), Op. 25.
Hungary[edit]
Béla Bartók (1881–1945)[edit]
Béla Bartók collaborated with fellow Hungarian composer Zoltán Kodály to document Hungarian folk music, which they both incorporated in their musical pieces (Stevens 2016).
Zoltán Kodály (1882–1967)[edit]
Zoltán Kodály studied at the Academy of Music in Hungary and had an interest Hungarian folk songs and would often take prolonged trips to the Hungarian countryside to study the melodies which were then incorporated into his music compositions (Anon. 2014).
Spain[edit]
Isaac Albéniz (1860–1909)[edit]
Manuel de Falla (1876–1946)[edit]
Enrique Granados (1867–1916)[edit]
Granados composed his work Goyescas (1911) based on the etchings of the Spanish painter, Goya.[clarification needed] Also of a national style are his Danzas españolas and his first opera María del Carmen.[citation needed]
Joaquín Rodrigo (1901–1999)[edit]
Joaquín Turina (1882–1949)[edit]
Mexico[edit]
A nationalistic renascence in the arts was produced by the Mexican Revolution of 1910–1920. Álvaro Obregón's regime, inaugurated in 1921, provided a large budget for the Secretariat of Public Education, under the direction of José Vasconcelos, who commissioned paintings for public buildings from artists such as José Clemente Orozco, Diego Rivera, and David Alfaro Siquieros. As part of this ambitious programme, Vasconcelos also commissioned musical compositions on nationalistic themes. One of the first such works was the Aztec-themed ballet El fuego nuevo (The New Fire) by Carlos Chávez, composed in 1921 but not performed until 1928 (Parker 1983, 3–4).
Manuel M. Ponce (1882–1948)[edit]
Manuel M. Ponce was a composer, educator and scholar of Mexican music. Among his works are the lullaby La Rancherita (1907), Scherzerino Mexicana (1909) composed in the style of sones and huapangos, Rapsodía Mexicana, No 1 (1911) based on the jarabe tapatío, and the romantic ballad Estrellita (1912).
Carlos Chávez (1899–1978)[edit]
Carlos Chávez was a Mexican composer, conductor, educator, journalist, and founder and director of the Mexican Symphonic Orchestra and the National Institute of Fine Arts (INBA). Some of his music was influenced by indigenous Mexican cultures. A period of nationalistic leanings initiated in 1921 with the Aztec-themed ballet El fuego nuevo (The New Fire), followed by a second ballet, Los cuatro soles (The Four Suns), in 1925.
United Kingdom[edit]
Joseph Parry (1841–1903)[edit]
Parry was born in Wales, but moved to the United States as a child. In his adulthood, he traveled between Wales and America, and performed Welsh songs and glees with Welsh texts in recitals. He composed the first Welsh opera, Blodwen, in 1878 (Rhys 1998,[page needed]).
Edward Elgar (1857–1934)[edit]
Best known for the Pomp and Circumstance Marches[clarification needed] (Moore 1984,[page needed]).
Charles Villiers Stanford (1852–1924)[edit]
Stanford wrote five Irish Rhapsodies (1901–1914). He published volumes of Irish folk song arrangements, and his third symphony is titled the Irish symphony. In addition to being heavily influenced by Irish culture and folk music, he was particularly influenced by Johannes Brahms (White n.d., 205).
Alexander Mackenzie (1847–1935)[edit]
Mackenzie wrote a Highland Ballad for violin and orchestra (1893), and the Scottish Concerto for piano and orchestra (1897). He also composed the Canadian Rhapsody.
In his life, MacKenzie witnessed both the survivals of Jacobite culture, and the Red Clydeside Era. His music is heavily influenced by Jacobite art (White and Murphy 2001, 224–25).
Ralph Vaughan Williams (1872–1958)[edit]
Vaughan Williams collected, published, and arranged many folksongs from across the country, and wrote many pieces, large and small scale, based on folk melodies, such as the Fantasia on Greensleeves and the Five Variants on "Dives and Lazarus. Vaughan Williams helped define musical nationalism, writing that "The art of music above all the other arts is the expression of the soul of a nation" (Vaughan Williams 1934, 123).
United States[edit]
Aaron Copland (1900–1990)[edit]
Ironically, Copland composed "Mexican" music such as El Salón México in addition to his American nationalist works (Piston 1961, 25).
Horatio Parker (1863–1919)[edit]
Edward MacDowell (1860–1908)[edit]
MacDowell's Woodland Sketches, op. 51 (1896) consists of ten short piano pieces bearing titles referring to the American landscape. In this way, they make a claim to MacDowell's identity as an American composer (Crawford 1996, 542).
Charles Ives (1874-1954)[edit]
Brazil[edit]
Heitor Villa-Lobos (1887-1959)[edit]
Ukraine[edit]
In Ukraine the term "Music nationalism" (Ukrainian: музичний націоналізм) was coined by Stanyslav Lyudkevych in 1905 (Hrabovsky 2009,[page needed]). The article under this title is devoted to Mykola Lysenko who is considered to be the father of Ukrainian classical music. Ludkevych concludes that Lysenko's nationalism was inspired by those of Glinka in Russian music, though western tradition, particularly German, is still significant in his music, especially instrumental.
V. Hrabovsky assumes that Stanyslav Lyudkevych himself could be considered as significant nationalistic composer and musicologist thanks to his numerous composition under Ukraine-devoted titles as well as numerous paper devoted to use of Ukrainian folk songs and poetry in Ukrainian classical music (Lyudkevych 1905).
Inspiration by Ukrainian folklore could be observed even earlier, particularly in compositions by Maksym Berezovsky (1745–1777) (Kornii 1998, 188), Dmytro Bortnyansky (1751–1825) (Kornii 1998, 296), and Artem Vedel (1767–1808) (Kornii 1998, 311). Semen Hulak-Artemovsky (1813–1873) is considered to be the author of the first Ukrainian opera (Zaporozhets za Dunayem, premièred in 1863). Lysenko's traditions were continued by, among others, Kyrylo Stetsenko (1882–1922), Mykola Leontovych (1877–1921), Yakiv Stepovy (1883–1921), Alexander Koshetz (1877–1944), and later, Levko Revutsky (1889–1977).
At the same time the term "nationalism" is not used in Ukrainian musicology (see for example Yutsevych 2009, where such term is missing). Moreover, the article "Music Nationalism" by Ludkevych was prohibited in the USSR (Hrabovsky 2009,[page needed]) and was not widely known until its publication in 1999 (Lyudkevych 1999).
References[edit]
Anon. 2014. "Zoltán Kodály: A Short Biography". International Kodály Society website (accessed 6 June 2016).
Crawford, Richard A. 1996. "Edward MacDowell: Musical Nationalism and an American Tone Poet". Journal of the American Musicological Society 49, no. 3 (Fall): 528–60.
Grimley, Daniel M. 2006. Grieg: Music, Landscape and Norwegian Identity. [n.p.]: Boydell Press. ISBN 1-84383-210-0.
Kornii, L. 1998. Історія української музики. Т.2 . — К. ; Харків; Нью-Йорк : М. П. Коць.[full citation needed]
Hrabovsky, Volodymyr. 2009. Станіслав Людкевич і націоналізм у музиці" [Stanislav Ljudkevych and Nationalism in Music]. Музикознавчі студії [Musicological Studies]: 37–45.[full citation needed]
Kennedy, Michael. 2006. "Nationalism in Music". The Oxford Dictionary of Music, second edition, revised, Joyce Bourne Kennedy, associate editor. Oxford and New York: Oxford University Press. ISBN 9780198614593.
Lyudkevych, Stanyslav. 1999. Націоналізм у музиці / / С. Людкевич. Дослідження, статті, рецензії, виступи [Nationalism in Music: S. Ljudkevych. Research, Articles, Reviews, Performances] 2 vols. Vol 1: C. Людкевич [S. Lyudkevych] / Упоряд., ред., вступ. ст., пер. і прим. З. Шту-ндер. — Л. : Дивосвіт. — pp. 35–52.[full citation needed]
Machlis, Joseph. 1963. The Enjoyment of Music. New York: W. W. Norton.
Malcolm, Noel, and Valentina Sandu-Dediu. 2015. "Enescu, George [Enesco, Georges]". Grove Music Online, edited by Deane Root. Oxford Music Online (updated 28 May; accessed 6 June 2016).
Miles, John. n.d. "Nationalism and Its Effect in the Romantic Era (1985)". Self-published on the author’s website on Tripod.com (accessed 19 March 2015).
Moore, Jerrold Northrop. 1984. Edward Elgar: A Creative Life. Oxford and New York: Oxford University Press, ISBN 978-0-19-315447-6.
Parker, Robert. 1983. Carlos Chávez: Mexico's Modern-Day Orpheus. Twayne's Music Series, Chris Frign and Camille Roman, consulting editors. Boston: Twayne Publishers. ISBN 0-8057-9455-7.
Piston, Walter. 1961. "Can Music Be Nationalistic?" Music Journal 19, no. 7 (October): 25, 86.
Rhys, Dulais. 1998. Joseph Parry: Bachgen Bach o Ferthyr. Cardiff: University of Wales Press. ISBN 9780708312490. (in Welsh)
Stevens, Halsey. 2016. "Béla Bartók: Hungarian Composer". Encyclopedia Britannica online (accessed 6 June 2016). * Stokes, Martin. 2001. "Ethnomusicology, §IV: Contemporary Theoretical Issues". The New Grove Dictionary of Music and Musicians, second edition, edited by Stanley Sadie and John Tyrrell. London: Macmillan Publishers.
Vaughan Williams, Ralph. 1934. National Music. The Mary Flexner Lectures on the Humanities 2. London and New York: Oxford University Press.
White, Murphy. n.d.[full citation needed]
White, Harry, and Michael Murphy (eds.). 2001. Musical Constructions of Nationalism: Essays on the History and Ideology of European Musical Culture 1800-1945. Cork: Cork University Press. ISBN 9781859181539 (cloth); ISBN 9781859183229 (pbk).
Yutsevych, Yevgenii. 2009. Словник-довідник музичних термінів [Dictionary-Directory of Musical Terms].[full citation needed] (Accessed 16 June 2012).
Further reading[edit]
Apel, Willi. 1968. Harvard Dictionary of Music. Boston: Harvard University Press.
Applegate, Celia. 1998. 'How German Is It? Nationalism and the Idea of Serious Music in the Early Nineteenth Century', 19th-Century Music, 21, no. 3 (Spring): 274–96.
Castellanos, Pablo. 1969. El nacionalismo musical en México. México, D. F.: Seminario de Cultura Mexicana.
Dibble, Jeremy. 1997. "Musical Nationalism in Ireland in the Twentieth Century: Complexities and Contradictions". In Music and Nationalism in 20th-century Great Britain and Finland, edited by Tomi Mäkelä, 133-144. Hamburg: Bockel. ISBN 3-928770-99-3.
Eichner, Barbara. 2012. History in Mighty Sounds. Musical Constructions of German National Identity, 1848-1914. Woodbridge: Boydell. ISBN 9781843837541.
Garmendia Paesky, Emma. 2007. "El nacionalismo musical de Alberto Williams en sus obras para piano: Milonga, vidalita y huella". Inter-American Music Review 17, nos. 1–2 (Summer): 293–306.
Grout, Donald J. 1960. A History of Western Music. New York: W. W. Norton.
Hebert, D. G. & Kertz-Welzel, A. (Eds.). 2012. Patriotism and Nationalism in Music Education. Aldershot: Ashgate Press.
Kolt, Robert Paul. 2009. Robert Ward's The Crucible: Creating an American Musical Nationalism. Lanham, MD: Scarecrow Press. ISBN 0-8108-6350-2.
Labonville, Marie Elizabeth. 2007. Juan Bautista Plaza and Musical Nationalism in Venezuela. Bloomington: Indiana University Press. ISBN 0-253-34876-5.
Limón, José Eduardo. 2011. "'This Is Our Música, Guy!': Tejanos and Ethno/Regional Musical Nationalism". In Transnational Encounters: Music and Performance at the U.S.-Mexico Border, edited by Alejandro L. Madrid, 111–28. Oxford and New York: Oxford University Press. ISBN 0-19-973592-1 (cloth); ISBN 0-19-973593-X (pbk).
Milin, Melita. 2004. "Socialist Realism as an Enforced Renewal of Musical Nationalism". In Socialist Realism and Music, edited by Mikuláš Bek, Geoffrey Chew, and Petr Macek, 39–43. Proceedings of the 36th Brněnské Hudebněvědné Kolokvium (2001), Brno. Prague: kpk: Koniasch Latin Press. ISBN 80-86791-18-1. Poland".
Murphy, Michael. 2001. "Moniuszko and Musical Nationalism". In Musical Constructions of Nationalism: Essays on the History and Ideology of European Musical Culture, 1800–1945, edited by Harry M. White and Michael Murphy, 163–80. Cork: Cork University Press. ISBN 1-85918-153-8 (cloth); ISBN 1-85918-322-0 (pbk).
Otaola González, Paloma. 2008. "Oscar Esplá y el nacionalismo musical". Revista de Musicología 31, no. 2 (December): 453–97.
Porter, Cecelia Hopkins. 1977. "The Rheinlieder Critics: A Case of Musical Nationalism". The Musical Quarterly 63, no. 1 (January): 74–98. ISSN 0027-4631
Southern, Eileen. 1997. The Music of Black Americans, third Edition. New York: Norton and Company.
Stolba, K. Marie. 1990. The Development of Western Music: A History. Dubuque, Iowa: Wm. C. Brown, Inc.
Taruskin, Richard. n.d. "Nationalism". Grove Music Online ed. L. Macy (Accessed 8 December 2005).
Turino, Thomas R. 2000. "Race, Class, and Musical Nationalism in Zimbabwe". In Music and the Racial Imagination, edited by Ronald Michael Radano, Houston A. Baker, Jr., and Philip V. Bohlman, 554–84. Chicago Studies in Ethnomusicology. Chicago: University of Chicago Press. ISBN 0-226-70199-9 (cloth); ISBN 0-226-70200-6 (pbk).
Villanueva, Carlos. 2008. "El nacionalismo musical en la obra de Alejo Carpentier: Variaciones sobre la lira y el bongó". Cuadernos de Música Iberoamericana, no. 15:119–31.
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List of My Hero Academia episodes
From Wikipedia, the free encyclopedia
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My Hero Academia is a Japanese superhero manga series written and illustrated by Kōhei Horikoshi. It has been serialized in Weekly Shōnen Jump since July 2014,[1] and 12 volumes have been collected in tankōbon format. The series has been licensed for English-language release by Viz Media, and began serialization in their weekly digital manga anthology Weekly Shonen Jump on February 9, 2015.[2] The story follows Izuku Midoriya, a boy born without superpowers in a world where they are the norm, but who still dreams of becoming a superhero himself, and is scouted by the world's greatest hero who shares his powers with Izuku after recognizing his value and enrolls him in a high school for heroes in training.
The manga was adapted into an anime television series produced by Bones. The first season aired from April 3 to June 26, 2016,[3] on TBS, MBS and other JNN stations in 'Nichigo' timeslot at 5pm on Sundays in Japan. The opening theme is "The Day", performed by Porno Graffitti and the ending theme is "Heroes", performed by Brian the Sun.
The second season aired from April 1 to September 30, 2017 on NTV and YTV, with the staff and cast from the first season returning to reprise their roles.[4] The second season's first opening theme is "Peace Sign" (ピースサイン) performed by Kenshi Yonezu and the first ending theme is "Dakara, Hitori ja nai" (だから、ひとりじゃない, lit. Therefore, I Am Not Alone), performed by Little Glee Monster.[5] The second opening theme is "Sora ni Utaeba" (空に歌えば, lit. If I Sing to the Sky) performed by amazarashi[6] and the ending theme is "Datte Atashi no Hero" (だってアタシのヒーロー, lit. Still My Hero) by LiSA.[7]
The third season aired from April 7 to September 29, 2018.[8][9] The third season's first opening theme is "Odd Future" by Uverworld and the first ending theme is "Update" (アップデート) by miwa.[10] The third season's second opening theme is "Make my Story" by Lenny Code Fiction and the second ending theme is "Long Hope Philia" (ロングホープ・フィリア) by Masaki Suda.[11]
The fourth season is currently in production[12] with no known premiere date.
In the United States, Adult Swim's Toonami block premiered the series' English dub on May 5, 2018.[13]
Contents
1 Series overview
2 Episode list
2.1 Season 1 (2016)
2.2 Season 2 (2017)
2.3 Season 3 (2018)
3 OVA
4 Notes
5 References
6 See also
Series overview[edit]
Season
Episodes
Airdates (Japanese)
Airdates (English)
Season premiere
Season finale
Season premiere
Season finale
1 13 April 3, 2016 June 26, 2016 May 5, 2018 August 4, 2018
2 25 April 1, 2017 September 30, 2017 August 11, 2018 TBA
3 25 April 7, 2018 September 29, 2018 TBA TBA
Episode list[edit]
Season 1 (2016)[edit]
Main article: List of My Hero Academia episodes (season 1)
No. in Series
No. in Season
Title
Original airdate
English airdate
1
1 "Izuku Midoriya: Origin"
"Midoriya Izuku: Orijin" (緑谷出久：オリジン) April 3, 2016 May 5, 2018
2
2 "What It Takes to Be a Hero"
"Hīrō no Jōken" (ヒーローの条件) April 10, 2016 May 12, 2018
3
3 "Roaring Muscles"
"Unare kin'niku" (うなれ筋肉) April 17, 2016 May 19, 2018
4
4 "Start Line"
"Sutaatorain" (スタートライン) April 24, 2016 June 2, 2018[a]
5
5 "What I Can Do For Now"
"Ima Boku ni Dekiru Koto wo" (今 僕に出来ることを) May 1, 2016 June 9, 2018
6
6 "Rage, You Damned Nerd"
"Takere Kusonādo" (猛れクソナード) May 8, 2016 June 16, 2018
7
7 "Deku vs. Kacchan"
"Deku bāsasu Kacchan" (デクvsかっちゃん) May 15, 2016 June 23, 2018
8
8 "Bakugo's Start Line"
"Sutāto Rain, Bakugō no." (スタートライン、爆豪の。) May 22, 2016 June 30, 2018
9
9 "Yeah, Just Do Your Best, Iida!"
"Ii zo Ganbare Īda-kun!" (いいぞガンバレ飯田くん！) May 29, 2016 July 7, 2018
10
10 "Encounter with the Unknown"
"Michi to no Sōgū" (未知との遭遇) June 5, 2016 July 14, 2018
11
11 "Game Over"
"Gēmu Ōbā" (ゲームオーバー) June 12, 2016 July 21, 2018
12
12 "All Might"
"Ōrumaito" (オールマイト) June 19, 2016 July 28, 2018
13
13 "In Each of our Hearts"
"Onoono no Mune ni" (各々の胸に) June 26, 2016 August 4, 2018
Season 2 (2017)[edit]
Main article: List of My Hero Academia episodes (season 2)
No. in Series
No. in Season
Title
Original airdate
English airdate
13.5
0 "Hero Notebook"
"Hīrō Nōto" (ヒーローノート) March 25, 2017 N/A
14
1 "That's the Idea, Ochaco"
"Sou iu Koto ne Ochako-san" (そういうことね お茶子さん) April 1, 2017 August 11, 2018
15
2 "Roaring Sports Festival"
"Unare Taiikusai" (うなれ体育祭) April 8, 2017 August 18, 2018
16
3 "In Their Own Quirky Ways"
"Minna Koseiteki de ii ne" (みんな個性的でいいね) April 15, 2017 August 25, 2018
17
4 "Strategy, Strategy, Strategy"
"Saku Saku Saku" (策策策) April 22, 2017 September 8, 2018[b]
18
5 "Cavalry Battle Finale"
"Kibasen Kecchaku" (騎馬戦決着) April 29, 2017 September 15, 2018
19
6 "The Boy Born with Everything"
"Subete o Motte Umareta Otokonoko" (全てを持って生まれた男の子) May 6, 2017 September 22, 2018
20
7 "Victory or Defeat"
"Kachimake" (勝ち負け) May 13, 2017 September 29, 2018
21
8 "Battle on, Challengers!"
"Furue! Charenjā" (奮え！チャレンジャー) May 20, 2017 October 6, 2018
22
9 "Bakugo vs. Uraraka"
"Bakugō vs. Uraraka" (爆vs麗日豪) May 27, 2017 October 13, 2018
23
10 "Shoto Todoroki: Origin"
"Todoroki Shōto: Orijin" (轟 焦凍:オリジン) June 3, 2017 October 20, 2018
24
11 "Fight on, Iida"
"Īda-kun Faito" (飯田くんファイト) June 10, 2017 October 27, 2018
25
12 "Todoroki vs. Bakugo"
"Todoroki vs. Bakugo" (轟vs爆豪) June 17, 2017 —
26
13 "Time to Pick Some Names"
"Namae o Tsuke te Miyō no Kai" (名前をつけてみようの会) June 24, 2017 —
27
14 "Bizarre! Gran Torino Appears"
"Kaiki! Guran Torino Arawaru" (怪奇!グラントリノ現る) July 8, 2017 —
28
15 "Midoriya and Shigaraki"
"Midoriya to Shigaraki" (緑谷と死柄木) July 15, 2017 —
29
16 "Hero Killer: Stain vs U.A. Students"
"Hīrō Goroshi Sutein vs U.A. Seito" (ヒーロー殺し ステインvs雄英生徒) July 22, 2017 —
30
17 "Climax"
"Ketchaku" (決着) July 29, 2017 —
31
18 "The Aftermath of Hero Killer: Stain"
"'Hīrō-Goroshi Sutein' Sono Yoha" (「ヒーロー殺しステイン」その余波) August 5, 2017 —
32
19 "Everyone's Internships"
"Sorezore no Shokuba Taiken" (それぞれの職場体験) August 12, 2017 —
33
20 "Listen Up!! A Tale from the Past"
"Shire!! Mukashi no Hanashi" (知れ!!昔の話) August 19, 2017 —
34
21 "Gear up for Final Exams"
"Sonaero Kimatsu Tesuto" (備えろ期末テスト) September 2, 2017 —
35
22 "Yaoyorozu: Rising"
"Yaoyorozu: Raijingu" (八百万：ライジング) September 9, 2017 —
36
23 "Stripping the Varnish"
"Mukero Hitokawa" (むけろ一皮) September 16, 2017 —
37
24 "Katsuki Bakugo: Origin"
"Bakugo Katsuki: Orijin" (爆豪勝己：オリジン) September 23, 2017 —
38
25 "Encounter"
"Enkauntā" (エンカウンター) September 30, 2017 —
Season 3 (2018)[edit]
Main article: List of My Hero Academia episodes (season 3)
No. in Series
No. in Season
Title
Original airdate
39
1 "Game Start"
"Gēmu Sutāto" (ゲーム・スタート) April 7, 2018
40
2 "Wild, Wild Pussycats"
"Wairudo Wairudo Pusshīkyattsu" (ワイルド・ワイルド・プッシーキャッツ) April 14, 2018
41
3 "Kota"
"Kōta-kun" (洸汰くん) April 21, 2018
42
4 "My Hero"
"Boku no Hīrō" (僕のヒーロー) April 28, 2018
43
5 "Drive It Home, Iron Fist!!!"
"Buchikomu Tekken!!!" (ブチ込む鉄拳!!!) May 5, 2018
44
6 "Roaring Upheaval"
"Ganaru Fūunkyū" (がなる風雲急) May 12, 2018
45
7 "What a Twist!"
"Ten Ten Ten!" (転転転!) May 19, 2018
46
8 "From Iida to Midoriya"
"Īda-kara Midoriya e" (飯田から緑谷へ) May 26, 2018
47
9 "All For One"
"Ōru Fō Wan" (オール・フォー・ワン) June 2, 2018
48
10 "Symbol of Peace"
"Heiwa no Shōchō" (平和の象徴) June 9, 2018
49
11 "One For All"
"Wan Fō Ōru" (ワン・フォー・オール) June 16, 2018
50
12 "End of the Beginning, Beginning of the End"
"Hajimari no Owari Owari no Hajimari" (始まりの終わり 終わりの始まり) June 23, 2018
51
13 "Moving into Dorms"
"Haire Ryō" (入れ寮) June 30, 2018
52
14 "Create Those Ultimate Moves"
"Ame Hissatsuwaza" (編め必殺技) July 14, 2018
53
15 "The Test"
"THE Shiken" (THE試験) July 21, 2018
54
16 "Shiketsu High Lurking"
"Haiyoru Shiketsu Kōkō" (這い寄る士傑高校) July 28, 2018
55
17 "Class 1-A"
"Ichi-Nen Ei-Gumi" (１年A組) August 4, 2018
56
18 "RUSH!" August 11, 2018
57
19 "Rescue Exercises"
"Kyūjo Enshū" (救助演習) August 18, 2018
58
20 "Special Episode: Save the World with Love!"
"Tokubetsu-hen・Ai de Chikyū o Sukue!" (特別編・愛で地球を救え!) August 25, 2018
59
21 "What's the Big Idea?"
"Nani o Shitendayo" (何をしてんだよ) September 1, 2018
60
22 "A Talk about Your Quirk"
"Temee no "Kosei" no Hanashida" (てめェの"個性"の話だ) September 8, 2018
61
23 "Deku vs. Kacchan, Part 2"
"Deku Bāsasu Kacchan 2" (デクvsかっちゃん2) September 15, 2018
62
24 "A Season for Encounters"
"Deai no Kisetsu" (出会いの季節) September 22, 2018
63
25 "Unrivaled"
"Muteki" (無敵) September 29, 2018
OVA[edit]
No.
Title
Original air date
1
"Save! Rescue Training!"
"Sukue! Kyūjo Kunren!" (救え!救助訓練!) November 27, 2016 (event)
April 4, 2017 (DVD)
2
"Training of the Dead" (トレーニング・オブ・ザ・デッド) June 2, 2017
Notes[edit]
Jump up ^ Episode 4 was delayed due to Adult Swim airing a FLCL marathon on May 26, 2018.[17]
Jump up ^ Episode 17 was delayed due to Adult Swim airing a marathon of the first season of My Hero Academia on September 1, 2018.[31]
References[edit]
Jump up ^ "Shonen Jump to Launch 4 Manga Series in Next 3 Issues". Anime News Network. June 25, 2014. Archived from the original on December 5, 2014. Retrieved November 30, 2014.
Jump up ^ "Viz's Shonen Jump Adds My Hero Academia". Anime News Network. Archived from the original on January 28, 2015. Retrieved January 26, 2015.
Jump up ^ "My Hero Academia TV Anime Adaptation Confirmed". Anime News Network. October 29, 2015. Archived from the original on November 1, 2015. Retrieved November 2, 2015.
Jump up ^ Green, Scott (February 2, 2017). "Latest "My Hero Academia" Anime Cast Addition And Plans Spotted". Crunchyroll. Archived from the original on February 3, 2017. Retrieved February 2, 2017.
Jump up ^ "My Hero Academia Season 2's Ad Previews Opening Theme Song". Anime News Network. March 31, 2017. Archived from the original on June 7, 2017.
Jump up ^ "My Hero Academia Anime Reveals New Opening Theme Artist, Cast for Gran Torino". Anime News Network. June 22, 2017. Archived from the original on June 22, 2017. Retrieved June 22, 2017.
Jump up ^ "LiSA Performs New Ending Theme For My Hero Academia Anime's 2nd Season". Anime News Network. June 18, 2017. Archived from the original on October 4, 2017.
Jump up ^ "My Hero Academia Anime Gets 3rd Season". Anime News Network. September 30, 2017. Archived from the original on October 2, 2017. Retrieved October 2, 2017.
Jump up ^ "My Hero Academia Anime's 3rd Season Premieres April 7". Anime News Network. January 30, 2018. Archived from the original on January 30, 2018. Retrieved January 30, 2018.
Jump up ^ "My Hero Academia 3rd Anime Season's 2nd Promo Video Previews UVERworld's Theme". Anime News Network. March 3, 2018. Archived from the original on March 3, 2018. Retrieved March 3, 2018.
Jump up ^ "Lenny code fiction, Masaki Suda Perform New Themes for My Hero Academia Anime's 3rd Season". Anime News Network. June 24, 2018. Retrieved June 24, 2018.
Jump up ^ Alex Osborn. "My Hero Academia Season 4 Confirmed". IGN. Archived from the original on 29 September 2018. Retrieved 30 September 2018.
Jump up ^ "My Hero Academia to Air on Toonami". Anime News Network. April 19, 2018. Archived from the original on April 19, 2018. Retrieved April 19, 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 5.5.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 5.12.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 5.19.2018". Retrieved 24 July 2018.
Jump up ^ "FLCL 1 Marathon". Facebook. Retrieved September 27, 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 6.2.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 6.9.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 6.16.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 6.23.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 6.30.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 7.7.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 7.14.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 7.21.2018". Retrieved 24 July 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 7.28.2018". Retrieved 19 September 2018.
Jump up ^ "UPDATED: SHOWBUZZDAILY's Top 150 Saturday Cable Originals & Network Finals: 8.4.2018". Retrieved 19 September 2018.
Jump up ^ "Japan's Animation TV Ranking, March 20―26". Anime News Network. March 30, 2017. Archived from the original on July 9, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, March 27―April 2". Anime News Network. April 6, 2017. Archived from the original on July 14, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, April 3―9". Anime News Network. April 13, 2017. Archived from the original on July 9, 2017. Retrieved July 23, 2017.
Jump up ^ "My Hero Academia Marathon". Facebook. Retrieved September 27, 2018.
Jump up ^ "Japan's Animation TV Ranking, May 1―7". Anime News Network. May 18, 2017. Archived from the original on July 6, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, May 8―14". Anime News Network. May 27, 2017. Archived from the original on August 1, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, May 15―21". Anime News Network. May 27, 2017. Archived from the original on August 1, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, May 29―June 4". Anime News Network. June 8, 2017. Archived from the original on July 19, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, July 10―16". Anime News Network. July 21, 2017. Archived from the original on July 23, 2017. Retrieved July 23, 2017.
Jump up ^ "Japan's Animation TV Ranking, July 17―23". Anime News Network. July 27, 2017. Archived from the original on July 31, 2017. Retrieved August 4, 2017.
Jump up ^ "Japan's Animation TV Ranking, July 24―30". Anime News Network. August 3, 2017. Archived from the original on August 6, 2017. Retrieved August 4, 2017.
Jump up ^ "Japan's Animation TV Ranking, August 7―13". Anime News Network. August 17, 2017. Archived from the original on April 20, 2018. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, August 14―20". Anime News Network. August 24, 2017. Archived from the original on October 2, 2017. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, August 28―September 3". Anime News Network. September 7, 2017. Archived from the original on October 2, 2017. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, September 3―9". Anime News Network. September 14, 2017. Archived from the original on October 2, 2017. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, September 10―16". Anime News Network. September 21, 2017. Archived from the original on February 21, 2018. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, September 17―23". Anime News Network. September 28, 2017. Archived from the original on October 2, 2017. Retrieved October 2, 2017.
Jump up ^ "Japan's Animation TV Ranking, April 2-8". Anime News Network. April 12, 2018. Archived from the original on April 20, 2018. Retrieved April 12, 2018.
See also[edit]
List of My Hero Academia chapters
List of My Hero Academia characters
hide
v
t
e
My Hero Academia by Kōhei Horikoshi
Chapters
Characters
Episodes
season 1
2
3
My Hero Academia: Two Heroes
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International Public Sector Accounting Standards
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International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
Contents
[hide]
1 Objective
2 Scope
3 Due process
4 Convergence of IPSAS with IFRS
5 Language of IPSAS
6 Features of IPSAS
7 Funding
8 The impact of the credit crisis on public sector accounting
9 IPSAS Adoption by intergovernmental organizations
9.1 United Nations System
10 IPSAS Adoption by Country
11 See also
12 References
13 External links
Objective[edit]
IPSAS aims to improve the quality of general purpose financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability.
Scope[edit]
IPSAS are accounting standards for application by national governments, regional (e.g., state, provincial, territorial) governments, local (e.g., city, town) governments and related governmental entities (e.g., agencies, boards and commissions). IPSAS standards are widely used by intergovernmental organizations or institutions. IPSAS do not apply to government business enterprises.
Due process[edit]
IPSAS are issued by IPSASB (International Public Sector Accounting Standards Board), an independent organ of IFAC (International Federation of Accountants). The IPSASB adopts a due process for the development of IPSAS that provides the opportunity for comment by interested parties including auditors, preparers (including finance ministries), standard setters, and individuals. IPSASB meetings to discuss the development and to approve the issuance of IPSAS or other papers are open to the public. Agenda papers, including the minutes of the meetings of the IPSASB, are published on the IPSASB's website: www.ipsasb.org. Observers on the IPSASB meetings include ADB, EU, IASB, IMF, INTOSAI, OECD, UN, UNDP and the World Bank.
Convergence of IPSAS with IFRS[edit]
IPSAS are based on the International Financial Reporting Standards (IFRS), formerly known as IAS. IFRS are issued by the International Accounting Standards Board (IASB). IPSASB adapts IFRS to a public sector context when appropriate. In undertaking that process, the IPSASB attempts, wherever possible, to maintain the accounting treatment and original text of the IFRS unless there is a significant public sector issue which warrants a departure.
Language of IPSAS[edit]
The approved text of IPSAS standards is that published by the IPSASB in the English language. The IPSASB Handbook has been translated from English into a number of languages, including French [1], Spanish [2], German, Russian and Chinese. The Arab Society of Certified Accountants (ASCA) of Jordan issued an Arabic [3] version of the IPSASB Handbook. In addition, Brazil is working on translation of IPSAS into Portuguese. See [4] for more information.
Features of IPSAS[edit]
There are 38 standards on the accrual basis of accounting and one standard on the cash basis of accounting (source: IPSAS Handbook published March 2011).
When the accrual basis of accounting underlies the preparation of the financial statements, the financial statements will include:
the statement of financial position (IPSAS 1),
the statement of financial performance (IPSAS 1),
the cash flow statement (IPSAS 2),
the statement of changes in net assets/equity (IPSAS 1),
the notes to the financial statements, or annex (IPSAS 1).
When the cash basis of accounting underlies the preparation of the financial statements, the primary financial statement is
the statement of cash receipts and payments.
Funding[edit]
Multilateral development banks (World Bank, ADB) provide a substantial amount of funding for the work of IPSASB. Other sources of revenue for the development of IPSASs include funding from international, national and regional government entities. In addition, IFAC (International Federation of Accountants) and the CICA (Canadian Institute of Chartered Accountants) support the IPSASB activity.
The impact of the credit crisis on public sector accounting[edit]
The credit crisis has raised several public sector accounting issues. Governments have extended credit to banks, guaranteed the liabilities of banks, purchased impaired debt instruments and in some instances have assumed control of banks. The unique nature of the credit crisis and the unprecedented response by governments around the world has reinforced the importance of high-quality standards for financial reporting by governments. The credit crisis has increased the need for accountability in the public sector and for transparency in its financial dealings.
IPSAS Adoption by intergovernmental organizations[edit]
The following intergovernmental organizations have adopted IPSAS or are in the process of adopting IPSAS:
Commonwealth Secretariat: Adopted IPSAS as the basis for financial reporting from 1 July 2008 i.e. Financial Year 2008-2009. Source: Commonwealth Secretariat Website 2008-09 Audited Financial Statements (Page 5 under Accounting Policies). http://www.thecommonwealth.org/document/181889/34293/39128/171664/234661/audited_accounts.htm
CoE (Council of Europe): Issues IPSAS compliant financial statements since 2007.
EC (European Communities): Issues IPSAS-similar financial statements since 2005.
ESA (European Space Agency): Aims to be IPSAS compliant by January 1, 2010.
EUMETSAT (European Organisation for the Exploitation of Meteorologial Satellites): Aims to be IPSAS compliant with the production of the annual accounts 2012, in March 2013.
INTERPOL (International Criminal Police Organization): From 2007 onwards, financial statements are prepared in accordance with INTERPOL's Financial Regulations and in compliance with IPSAS. If there is a divergence between IPSAS and INTERPOL's Financial Regulations, the INTERPOL Financial Regulations have been applied. Divergences are not deemed to be significant.
ITER (ITER Organization - IO): Issues IPSAS financial statements since 2008.
NATO (North Atlantic Treaty Organization): Issues IPSAS financial statements since 2008.
OECD (Organisation for Economic Co-operation and Development): Issues IPSAS-compliant financial statements since 2000, the first body in the world to do so.
United Nations System[edit]
UN (United Nations), Programmes and Funds (such as UNDP, UNICEF and UNHCR), Specialized Agencies (such as FAO, ICAO, ILO, UNIDO, UNESCO, UNOPS and WHO) and Related Organizations (such as IAEA, OPCW, the World Trade Organization, and the World Meteorological Organization) aim to be IPSAS compliant.
WFP (World Food Programme): WFP is the first United Nations agency to implement IPSAS. In its 2008 financial statements,[1] WFP adopted all standards issued by the IPSAS Board including several standards prior to their effective date.
PNUD: Adoption in progress (2009/2012)[2]
IPSAS Manager Mark Fielding-Pritchard reports that UN Women adopted in full IPSAS from 1 January 2012. This was followed by a clean audit report from UNBoA as at 31 December 2012
IPSAS Adoption by Country[edit]
Many governments say they are introducing IPSAS because it is considered to be good practice. However, very few governments have actually adopted the standards. In terms of the Cash Basis IPSAS not a single country in the world has actually adopted the standard. The main problem is the key requirement to produce consolidated financial statements for all controlled entities. Consolidating government business entities with ministries and departments would be very time consuming and almost all governments consider that it is not worth the very real costs.
Afghanistan - Process in place to adopt IPSAS, first cash basis then accrual basis. Legislation passed.
Abu Dhabi - Prepared 2010 financial statements in accordance with accrual accounting IPSAS for some departments and municipalities.
Albania - Applies cash basis of accounting. Law requires modified cash basis of accounting (including accounts payable). Plans to adopt cash basis IPSAS with the possibility of applying accrual accounting IPSAS subsequently.
Algeria - World Bank project for accounting and other reform includes IPSAS.
Argentina - Process in place to develop public sector accounting standards that are harmonized with accrual accounting IPSAS.
Armenia - In the process of gradual transition towards accrual basis IPSAS. Draft law on public sector accounting and draft accounting standards, policies, manual and chart of accounts have been designed.
Australia - Adopted full accrual accounting standards, consistent with IPSAS. The Australian Accounting Standards Board (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS). The AASB has made certain amendments to the IASB pronouncements in making A-IFRS; however, these generally have the effect of eliminating an option under IFRS, introducing additional disclosures or implementing requirements for public sector entities, rather than departing from IFRS for Australian entities. Because of these amendments, the final standards as they apply to public sector entities are very similar to IPSAS.
Austria - Process in place to adopt accrual accounting IPSAS.
Azerbaijan - The 2004 Law on Accounting requires the adoption of national public sector accounting standards based on IPSAS by public sector effective 1 January 2009. Applicable to municipalities, budget organizations and off-budget state funds, i.e. the State Oil Fund and the Social Security Fund.
Bangladesh - The government of Bangladesh has expressed both commitment and willingness to adopt the cash basis IPSAS and has taken an initiative to prepare the financial statements in accordance with the cash basis IPSAS. The first set of IPSAS based statements for the core ministries (excluding specialized organizations) and the specialized organizations are planned to be produced by the fiscal year 2007-2008 and 2009-2010 respectively. The government considers the adoption of the cash basis IPSAS a point of departure towards implementing the accrual basis of accounting in the long run.
Barbados - Process in place to adopt accrual basis IPSAS.
Belarus - Applies modified cash basis. No plans to adopt IPSAS.
Bhutan - The department of public accounts (DPA) has notified that it will develop Royal Government of Bhutan Accounting Standards by referring to the cash basis IPSAS. The government of Bhutan has expressed a commitment to adopting the cash basis IPSAS and studying the feasibility of gradually moving to accrual basis of accounting.
Bosnia and Herzegovina - Reports on the cash basis of accounting. No plans to adopt IPSAS.
Botswana - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Brazil - The Federal Government of Brazil has announced plans to fully implement IPSAS by 2012.
Bulgaria - Applies modified cash basis. Some initiatives to adopt IPSAS, but no concrete plan.
Cambodia - Process in place to adopt accrual basis IPSAS.
Canada - Applies accounting standards that are broadly consistent with IPSAS
Cayman Islands - Government has adopted accrual basis IPSAS. However, this was associated with major problems and a delay of publishing government financial statements of over five years and very critical reports from the Auditor General.
Chile - For several years the Chilean Public Sector has used accrual accounting, and “Contraloría General de la República” is leading a process to converge to IPSAS
China - Project in place to adopt IPSAS. There is no formally announced decision.
Cyprus - Has adopted the cash basis IPSAS.
Colombia - The government of Colombia has made a commitment to IPSAS and is working on the convergence of its national accounting standards with international standards.
Costa Rica - Government of Costa Rica mandated the use of IPSAS on October 11, 2007, by publishing Decree No. 34029-H. The process of adopting and implementing IPSAS has been undertaken by the preparation of the Official Accounting Framework for the financial and non-financial sectors of the public sector in Costa Rica.
Croatia - Applies modified cash basis. No plans to adopt IPSAS.
Cyprus - Process in place to adopt cash basis IPSAS.
East and Southern Africa - The East and Southern African Association of Accountants General member states' aims include adoption of IPSAS. The association's member states are Botswana, Kenya, Lesotho, Malawi, Mauritius, Mozambique, Namibia, Rwanda, South Africa, Swaziland, Tanzania, Uganda, Zambia, and Zimbabwe. Funding support is provided by the Swedish International Development Cooperation Agency. See 'Tanzania' Section for updates about Tanzania.
East Timor - Has adopted the cash basis IPSAS.
El Salvador - World Bank project has IPSAS adoption as one objective.
Estonia - Process in place to adopt accrual basis IPSAS.
Fiji - Prepared 2009 financial statements in accordance with the cash basis IPSAS, including a consolidated statement of cash receipts and payments.
France - Government has moved to accrual recently: Government financial statements were issued for the first time in 2006. They are audited by the Cour des Comptes (Public National Audit Office). Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards).
Gambia - In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS.
Georgia - Central government currently prepares budget execution reports in accordance with the cash basis of accounting. In 2007 the minister of finance decided to adopt IPSAS for central and sub-national governments, starting with the Cash-basis IPSAS, gradually adding disclosures about assets and liabilities in order to subsequently arrive at accrual accounting IPSAS.
Germany - The City of Hamburg takes IPSAS as well as IFRS and the German Handelsgesetzbuch (HGB) into consideration in preparing its accrual accounting financial statements.
Ghana - Has not adopted the cash basis IPSAS. Government business enterprises are not consolidated and there are no definite plans for adopting the accrual basis.
Guatemala - Process in place to adopt accrual basis IPSAS.
Honduras - Process in place to adopt accrual basis IPSAS.
Hungary - European Union twinning project for accounting and other reform includes IPSAS.
India - The Government Accounting Standards Advisory Board is in favor of limited adoption of cash basis IPSAS for cash transactions and corresponding accrual IPSASs for those transactions recorded on other than the cash basis. A road map has been prepared for transition from the cash to accrual accounting system and an operational framework for its implementation. The possible transition towards accrual accounting has been planned incremental and in phases spanning from 10–12 years. The central government and the majority of Indian state governments have accepted the idea of accrual accounting. The Committee on Accounting Standards for Local Bodies is reviewing IPSAS with a view to their adoption.
Indonesia - IPSAS-compliant government accounting standards is in process. Download Indonesia Central Government's Financial Statements 2008 [5]
Israel - On August 5, 2004 Government Resolution Number 2375 was passed as to the adoption and implementation of IPSAS by government ministries and by non-commercial statutory corporations. The Accountant General is currently leading a reform in the administration of State assets and liabilities involving the gradual adoption and implementation of IPSAS. A significant part of the data in the financial statements is presented according to Israeli Government Accounting Standards and IPSAS, but the statement of assets does not represent all the assets held by the State of Israel.
Italy - Cash basis system as well as modified accrual system. Process in place to adopt accrual basis IPSAS.
Jamaica - Commitment to adopt accrual basis IPSAS and change is in process.
Japan - A government in Japan adopted full accrual accounting, which is in line with IPSAS. Tokyo municipal government has started the preparation of accrual based financial statements applying IPSAS similar accounting policies. The financial statements of Tokyo are available from: http://www.kaikeikanri.metro.tokyo.jp/kessan(english).htm.
Jordan - The Jordanian Council of Ministers has announced plans to adopt and fully implement the International Public Sector Accounting Standards.
Kazakhstan - The Government of Kazakhstan has announced that from January 1, 2013, the Republic of Kazakhstan will prepare and present public sector financial statements that comply in all material respects, with accrual basis International Public Sector Accounting Standards. Current financial reporting practice in the public sector is based on various decrees issued by the government, and the current proposal is to migrate directly to the IPSASs from the current basis. The migration process has been initiated by the Ministry of Finance with input from the National Bank.
Kenya - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS. However, like the other members of ESAAG, Kenya has not adopted the Cash Basis IPSAS.
Kyrgyzstan - The Kyrgyz Ministry of Finance is finalizing the transition to IPSAS in line with the Kyrgyz government’s approval of an action plan to reform accounting and financial reporting in the public sector
Kosovo - Having adopted the cash-basis IPSAS in 2004, the Republic of Kosovo was among the first countries in the world to issue financial statements complying with the cash-basis IPSAS. However, government business enterprises are not consolidated. Many ministries show subsidies and transfers to these organizations, but they are not fully consolidated as required by the Cash IPSAS. These financial statements are available in English from: http://www.mef-rks.org/en/download/517-budget-reports-and-financial-statements.
Kuwait - The Ministry of Finance of the State of Kuwait has a project in place to implement accrual accounting IPSAS.
Lao PDR - IMF and World Bank are working with the government to adopt IPSAS.
Latvia - Financial statements for central and local government and government-related entities are accrual IPSAS compliant with one exception: tax revenue. Budget execution reports are cash-based.
Lebanon - Project in progress to introduce IPSAS.
Lesotho - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Liberia - On November 19, 2009 the Liberian Minister of Finance, the Hon Augustine Ngafuan, announced the adoption of the Cash Basis IPSAS for all transactions involving the central Government of Liberia. The Minister also announced the Government's long-term goal of adopting the accrual basis IPSAS. The Cash Basis IPSAS shall be applied to prepare government financial statements to cover the fiscal year July 1, 2009 to June 30, 2010, the government will migrate to the accrual basis IPSASs over a five-year period. [6]
Lithuania - Approved IPSAS accrual accounting standards and are preparing accrual accounting financial statements for 2010.
Republic of Macedonia - In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS. The Agency for financial support of agriculture and rural development, as well as the National fund within the Ministry of Finance use IPSAS accrual basis for the purposes of reporting to the European Commission on the use of the IPARD (Instrument for pre-accession assistance in rural development) funds.
Malaysia - The Malaysian Federal Government has adopted the cash basis IPSAS. Its financial statements for the year ended December 31, 2005 were prepared in accordance with the cash basis IPSAS, were audited by the Supreme Audit Institution of Malaysia and received an unqualified audit opinion. However, government business enterprises are not consolidated. The New Economic Model for Malaysia, which was unveiled in 2 parts in 2010, has outlined a number Strategic Reform Initiatives ("SRIs") in support of the Economic Transformation Programme, as well as various policy measures forming the bedrock of these SRIs. The adoption of accrual accounting by the public sector was listed as one of these policy measures. This recommendation has immediately prompted the Performance Management and Delivery Unit ("PEMANDU") to bring on board some of the best and brightest amongst the public sector accountants and academia, as well as technical experts representing related bodies such as the Malaysian Institute of Accountants and the Malaysian Accounting Standards Board to draw up the transition roadmap through a six-week laboratory session. According to the roadmap, accrual accounting will be adopted in the financial reporting by the public sector with effect from 1 January 2015, using bases and policies which are consistent in all material respect with accrual basis IPSAS.
Malawi - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Maldives - The Audit Act of the country allows the cash basis IPSAS to be followed albeit this is not specified in the public finance law. Process in place to adopt IPSAS. The Ministry of Finance and Treasury has been planning to introduce the IPSAS formats for statements, explanatory notes, and disclosures in 2009 as part of a public sector accounting project.
Mauritania - Decision made to adopt IPSAS, implementation initiated.
Mauritius - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Moldova - Treasury reports on the cash basis of accounting. Considering to adopt Cash-basis IPSAS. Budget institutions apply modified accrual basis of accounting
Mongolia - Paragraph 26.3 of the Management and Financing Law for Budget Entities specifies that state entities prepare financial statements on the accrual basis of accounting. The Ministry of Finance, Mongolia and the Mongolian Institute of Certified Public Accountants provide public sector entities with the current IPSASB handbook of pronouncements for this purpose.
Montenegro - Reports on the cash basis of accounting. No plans to adopt IPSAS
Morocco - Institution building includes IPSAS.
Mozambique - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Namibia - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Nepal - There is general consensus among policy makers, accounting professionals, and international organizations on the need for Nepal to adopt the cash basis IPSAS. Nepal has been developing Nepal public sector accounting standards by referring to the cash basis IPSAS in a close collaboration between the professional accountants and government officials. Attempts are being made to change the accounting regulations in order to incorporate the mandatory use of IPSAS. Nepal has successfully completed piloting of two ministries for fiscal year 2011/12 & 2012/13 of Ministry of Physical Infrastructure and Transport & Ministry of Women, Children and Social Welfare, followed by live implementation for fiscal year 2013/14 of these two ministries. Certificate of conformance was also provided to these two ministries by ICFGM for respective years. Implementation was further extended for 31 economic entities (ministries & constitutional bodies) for fiscal year 2014/15 & 2015/16 which has also been completed by the end of 2016. Nepal will be completely implementing to all 43 economic entities (As-a-whole-of-government) by 2018.
Netherlands - Government has experimented adoption of accrual basis IPSAS. The minister of Finance submitted an evaluation of this pilot to parliament in October 2008, arguing that accrual accounting is not more useful for ministries than the current commitments-cash accounting system. The Minister decided to improve the current commitments-cash accounting system and the non-financial information in the budget and the annual report. Parliament requested an analysis of experiences in accrual accounting in other countries. Accrual accounting has already been adopted by agencies, quangos and other 'business-like' organizations of government.
New Zealand - At present New Zealand public sector entities apply NZ IFRS, which include 'public benefit entity (PBE)' amendments. These PBE amendments mean that NZ IFRS, as they apply to public sector entities, are similar to IPSAS. However, New Zealand is currently considering proposals to have two sets of accounting standards: one set to be applied by entities with a for-profit objective; and another set to be applied by entities with a public benefit objective. It is proposed that this latter set of standards be based on IPSAS. Details of these proposals are available at XRB
Nicaragua - Adopted cash basis IPSAS.
Nigeria - In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS. This is to conform to international accounting standards.
Norway - Central government is piloting the change to full accrual accounting. In the pilot entities Norway applies the accrual basis IPSAS where there is no applicable Norwegian private sector accounting standard.
Pakistan - Adopting Cash Basis IPSAS was one of the major achievements of World Bank backed Project to Improve Financial Reporting and Auditing (PIFRA). Now the Federal Government, all Provincial Governments and District Governments are presenting their annual financial statements on Cash Basis IPSAS. The compliance with the Cash Basis IPSAS is seen as a transition path towards presenting the full accrual information. World Bank project supports this change.
Palestinian Authority - The 2008 financial statements are the first financial statements similar to the cash-basis IPSAS to be issued by the Palestinian Authority. Deviations from the standard include consolidation and budget information. There is an ambition to apply accrual accounting IPSAS for the 2012 financial statements.
Peru - In the process of adopting IPSAS. IPSAS 1 to 17 were implemented on January 1, 2004 and IPSAS Standards 18 to 21 were implemented on March 14, 2006.
Philippines - Has adopted accrual accounting IPSAS.
Romania - Central government has adopted the accrual basis of accounting, including some of the IPSASs, notably IPSAS 1 Presentation of Financial Statements, IPSAS 2 Cash Flow Statements, IPSAS 12 Inventories, IPSAS 17 Property, Plant and Equipment and IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets. Plans include improvement of compliance with these standards and the adoption of additional IPSASs, including IPSAS 6 Consolidated and separate financial statements.
Russia - Has adopted the accrual accounting IPSAS and has made significant progress towards implementation.
Rwanda - The financial statements and accounting policies adhere, to the extent possible, to the Cash-basis IPSAS. Deviations include recognition of accounts payable (invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities), loans receivable and advances are recognized as assets, interest payable on public debt is accrued, and consolidation.
Saudi Arabia - The Ministry of Finance of the Kingdom of Saudi Arabia and the Saudi Audit Bureau commissioned a study starting 2008 to evaluate the Saudi government's current financial reporting and to analyze the improvements IPSAS might bring.
Swaziland - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Serbia - Applies cash accounting. Law includes requirements to comply with Cash-basis IPSAS.
Singapore - Adopted full accrual accounting standards, consistent with IPSAS.
Slovak Republic - Has adopted accrual basis IPSAS.
Slovenia - Reports on the cash basis of accounting. No plans to adopt IPSAS. In 2010 a law went into effect requiring a state balance sheet to be included in the financial statements.
Solomon Islands - Prepared 2009 financial statements in accordance with the cash basis IPSAS, including a consolidated statement of cash receipts and payments.
South Africa - The Office of the Accountant General (OAG) issues a preparation guide on financial statements to be adopted by government departments per financial year. This guide prescribes the modified cash basis of accounting to be used by all departments. Public entities and trading entities use Generally Recognized Accounting Practice (GRAP), developed by the South African Accounting Standards Board based on IPSAS. Public/ widely held companies use IFRS.
Spain - The Spanish Ministry of Economy and Finance is implementing accrual basis IPSAS for public sector financial reporting. The Ministry plans to have implemented accrual basis IPSAS by 2011 at the latest. Spanish translation of IPSAS Handbook is available.
Sri Lanka - The state annual accounts are prepared in accordance with the cash basis IPSAS since 2002. The incorporation of the additional accrual disclosures in the financial statements has been seen as a first step towards the accrual-basis of accounting. The government has expressed its commitment towards adopting the accrual-basis IPSASs for accounting and budgeting. The Government of Sri Lanka has requested that the Institute of Chartered Accountants of Sri Lanka[3] prepare suitable accrual basis accounting standards for use by public sector entities. The ICASL's Public Sector Accounting Standards Committee has begun the process of developing Sri Lankan versions of the IPSASs, as at July 2009, five standards had been completed and forwarded to the Government.
Switzerland - Federal government is adopting IPSAS, effective from 2007. The government of the State/Canton of Geneva is similarly adopting IPSAS from 2008 and the State/Canton of Zurich from 2009. The governments of the States/Cantons of Lucerne and Berne have initiated projects adopting IPSAS, with effective dates 2012 and 2013, respectively. All States/Cantons should adopt at least a national standard called HAM2, but are allowed to go beyond and adopt IPSAS. HAM2 is based on the accrual basis accounting model HAM (1981), but converges with IPSAS in respect of presentation, recognition and disclosure. However, HAM2 has lesser requirements mainly in respect of measurement.
Tajikistan - The Public Financial Management Modernisation Programme prepared an implementation and training strategy for Tajikistan national public sector accounting standards based on IPSAS as part of an overall public sector reform strategy by the Ministry of Finance.
Tanzania - The Central Government, Tanzania, under the Accountant General (ACCGEN) migrated to accrual based IPSAS for the year ended 30 June 2013. Local Government Authorities and other Government Entities are complying with accrual based IPSAS/IFRS respectively. For the year ended 30 June 2014, the ACGEN Office prepared for Tanzania Mainland, the first set of consolidated financial statements for the Whole-Of-Government. The Government adopted the transition provision of IPSAS 6, hence the elimination of inter-entity transactions and balances will be done for the year ending 30 June 2015. Additionally, the transitional provisions of IPSAS 17 on PPE and IPSAS 23 on Taxes have been adopted, hence the five years transitional period to 2017.
Turkey - Turkish central government started moving to modified accrual based accounting in 2003. The Public Financial Management and Control Law of 2006 require the government to adopt international accounting standards for the public sector. Based on this law, the government issued a public accounting regulation for central government entities in 2006 and established a Public Accounting Standards Board. In 2006 this Board decided to adopt IPSAS 1 through IPSAS 21 in a 6-year period (deadline is 2012). By 2011 17 standards have been adopted.
Turkmenistan - As part of its public administration reform project, the Ministry of Finance prepares the adoption of accrual accounting IPSAS.
Uganda - Arrangements are underway to commence transition from modified cash basis of accounting to adoption of full accrual IPSAS. A phased implementation approach is planned. This will entail a phased implementation approach initially focusing on updating the legal and regulatory frame work for budgeting, financial management and reporting, review of the chart of accounts and development of comprehensive accounting policies and reporting guidelines.
Ukraine - Presidential decree requires government to adopt accrual accounting, but no accrual accounting standards have been adopted yet.
United Arab Emirates - Process in place to adopt accrual basis IPSAS.
United Kingdom - UK public sector applies accounting guidance that is broadly consistent with IPSAS. The accounts of the central government departments and entities in the central government and health sectors have been produced using International Financial Reporting Standards as adopted by the EU from 2009/10 onwards. IPSAS form the second level of standards in the hierarchy used in developing the IFRS-based accounting guidance, and are relied on where they cover issues not covered by IFRS or IAS, or where they provide additional guidance on interpretations or adaptations for the public sector context. Local government bodies in the UK have adopted this framework from 2010/11 onwards.
United States - Applies accounting standards that are broadly consistent with IPSAS.
Uruguay - The government has mandated IPSAS for the national accounting entity. This is established in clause 21 of Decree 81, dated December 17, 2002, that gives responsibility to the National Audit Office of the Republic, to record and publish the financial statements. Decree 327/997 gives responsibility to the General Accounting Office of the Nation to draw up the General Framework for Public Accounting, including the master plan of accounts, and all related standards and to draft the financial statements for the Nation's Treasury and Public Accounts. The General Accounting Office of the Nation has not yet complied with the decree, but it is making a great effort to implement the mandate and to install a reliable accounting system. It is also preparing the government staff to become proficient in the knowledge and practical use of IPSAS.
Uzbekistan - The Ministry of Finance of the Republic of Uzbekistan has adopted a Public Financial Management Reform Strategy 2007-2018, which has been published on www.adb. org. The Strategy states, inter alia: "Accordingly, it is planned to: promulgate new Uzbekistan public sector accounting standards in line with accrual basis IPSAS; comply with GFSM 2001; and undertake budget accounting on a cash basis reflecting the GFSM 2001 classification structure."
Vanuatu - Process in place to adopt accrual basis IPSAS.
Vietnam - Process in place to adopt IPSAS with IMF and World Bank support. Translation of IPSAS in process.
Yemen - Process in place to adopt cash basis IPSAS.
Zambia - Process in place to adopt cash basis IPSAS. Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
Zimbabwe - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
However, the number of governments that have actually adopted the full accrual basis for the financial statements of their central government ministries is very limited. In December 2007, Mike Hathorn (then chair of the IPSAS Board) said that only six governments across the world had actually issued financial statements on the full accrual basis (at the FEE Public Sector meeting, Brussels). In September 2009, the IMF said that the following countries had adopted the full accrual basis of accounting:
Australia
Canada
Colombia
France
New Zealand
UK
US
see - http://www.eastafritac.org/images/uploads/documents_storage/Transition_to_Accrual_Accounting.pdf
See also[edit]
International Financial Reporting Standards
References[edit]
Jump up ^ The financial statements of WFP are available from: http://fb.unsystemceb.org/reference/05/fold31069/WFP/
Jump up ^ http://www.undp.org/about/ipsas/index.shtml
Jump up ^ http://www.icasrilanka.com/
External links[edit]
Website of the International Public Sector Accounting Standards Board (IPSASB)
Converting to IPSAS (unauthorized by IFAC)
IPSAS Institute located in Bern, Switzerland (unauthorized by IFAC)
(in German) German IPSAS website (unauthorized by IFAC)
Implementing IPSAS (unauthorized by IFAC)
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