IPSAS Around the World

Switzerland: Zurich University of Applied Sciences

The Institute of Public Management of the Zurich University of Applied Sciences is involved with IPSAS adoption within the Swiss public sector. The Director, Prof. Dr. Andreas Bergmann, is a public member of the IPSAS Board. This website describes 'IPSAS - the momentum for reforms in public sector accounting' and includes links to related articles (mainly in German).

Germany IPSAS Introduction

This website provides an introduction to International Public Sector Accounting Standards in German, which includes up-to-date information about actual standards, the IPSAS Board's work and arguments for and against IPSAS.

East and Southern African Association of Accountants General

In 2003 the thirteen member countries of the East and Southern African Association of Accountants General (ESAAAG) resolved to start the process of moving towards the preparation of accounts in accordance with International Public Sector Accounting Standards (IPSAS). The website provides information about the association, links to contacts within each member country, ESAAAG conference proceedings, including papers on IPSAS adoption, and ESAAAG workplans.

Caribbean Public Finance Association

The Caribbean Public Finance Association (CaPFA) is a regional association of public finance professionals dedicated to public financial management improvements in the 20 Caribbean countries that they represent. Their governments are engaged in reforms that include adoption of accrual accounting (applying International Public Sector Accounting Standards), output based budgeting, and fiscal responsibility legislation. This website includes newsletters, contact information and papers from workshops and conferences.

Asian Development Bank

The Asian Development Bank (ADB) activities include support for improvements in governments' governance, accountability and transparency within the Asia region. Better accounting is seen as an important part of such improvements. This website includes diagnostic studies of countries' accounting and auditing, events information, and information about current reform projects. Below is a direct link to an ADB produced book that provides information on the state of accounting and auditing within selected countries in the region.

Asia: Diagnostic Study of Accounting and Auditing

This link leads to a diagnostic study, produced by the Asian Development Bank (ADB), of accounting and auditing practices in selected developing ADB member countries

Western Asia: Economic and Social Commission for Western Asia

The United Nations' Economic and Social Commission for Western Asia (ESCWA) promotes economic and social development through regional and subregional cooperation and integration and serves as the main general economic and social development forum within the United Nations system for the ESCWA region. In July 2003, ESCWA held an Expert Consultative Meeting on Public Administration and Public Accounting Development, which included presentations on public sector accounting. The papers can be accessed under 'past events': 2003. The link below leads to 'Public Sector Accounting and Budgeting Reform: The Main Issues Involved with Special Focus on the Arab World' by Mr Hassan Ouda, one of the papers presented.

Public Sector Accounting and Budgeting Reform: Main Issues Involved with Special Focus on the Arab World

This paper, by Mr Hassan Ouda of Tilburg University, was presented to the ESCWA's Expert Consultative Meeting on Public Administration and Public Accounting Development in July 2003. It outlines the need for changes in the government accounting and budgeting system, and discusses the link between management reform and accounting and budgeting reform.

Fédération des Experts Comptables Européens Public Sector Committee

The Fédération des Experts Comptables Européens (FEE) is the representative organisation for the accountancy profession in Europe. FEE's membership consists of 44 professional institutes of accountants from 32 countries. FEE's public sector committee has published two studies on accrual accounting and provides information to its membership on IPSAS news and developments.

International Consortium on Governmental Financial Management

The International Consortium on Governmental Financial Management works globally with governments, organizations and individuals with the aim of improving financial management so that governments may better serve their citizens. The Consortium holds conferences and produces an informative journal, the Public Digest, which is available on-line. Recent conferences have included presentations on IPSAS adoption and accounting developments generally in many countries including Bosnia and Herzegovina (Vickland-2004), Guyana (Ladouceur-2004), France (Vareille-2004), Philippines (Perez-2005) and Mongolia (Dondog-2004) )

Accrual Accounting in Swedish Central Government

This booklet explains why the Swedish Government made the transition to accrual accounting and provides information and guidance for others that intend to do the same thing.

Slovakia

The Government and wider public sector of Slovakia are in process of adopting IPSAS, with effect from 1 January 2008. This website links to a presentation on IPSAS adoption within the Republic of Slovakia. The Ministry of Finance website includes detailed information on the Republic's Public Finance Management Reforms generally and particularly the adoption of IPSAS.

Accrual Accounting in Europe: FEE Study 2007

Paper published by the European Federation of Accountants (FEE) in January 2007 describes progress made by European countries in the implementation of accrual accounting in the public sector. There is an 80 per cent adoption of some form of accrual accounting across public sector bodies. The paper notes that it is becoming more likely that public sector organizations will use IPSAS as the basis for introducing accounting standards. Countries well advanced in accrual accounting within their public sectors include: Denmark, Finland, Latvia, Estonia and the United Kingdom.

IPSAS Adoption by Governments

 

ACCA International Public Sector Bulletin

The ACCA Bulletin describes developments in financial reporting and other financial management issues in the public sector.