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ICGFM Compilation Guide to Financial Reporting by Governments

ICGFM Compilation Guide to Financial Reporting by Governments

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Published by Andy Wynne
A step by step guide to implementing good practice in annual financial reporting by governments. Starting with the usual cash or modified cash basis of accounting.
A step by step guide to implementing good practice in annual financial reporting by governments. Starting with the usual cash or modified cash basis of accounting.

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Categories:Types, Business/Law
Published by: Andy Wynne on Apr 08, 2013
Copyright:Attribution Non-commercial

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01/17/2015

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INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS:Compilation Guide forImplementing te IPSAS
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FOREWORD
The International Consortium on Governmental Financial Management (ICGFM) has a strategic focus to improve Public Financial Management (PFM) in developing and emerging countries. PFM improvements include the support of International Public Sector ccounting Standards !hich have set a direction for the evolution of public accounting and reporting. ICGFM accomplishes this mission as a consortium of international organi"ations and  practitioners !ith global government e#perience. Governments across the !orld have been challenged to adopt all elements of the Cash $asis IPSS issued in %&&'. This Compilation Guide is designed to assist in efforts to implement IPSS reuirements in an orderl manner. Separate stages are identified in the Guide so that a government can implement the Cash $asis IPSS and then* if it so decides* implement the accrual IPSS later in the future. This Compilation Guide builds on the efforts of man practitioners and consultants !ho have attempted to implement the Cash $asis IPSS. This Guide internationalises this global e#perience* builds on the IPSS pronouncements and !as field tested b the follo!ing countries !ith appropriate changes made as a result of these pilot tests+
 ,igeria
Ghana
Mala!i.This Guide !ill be updated as needed. If ou have an uestions or comments about an issues in the Guide* please send an email to
org. The efforts of the follo!ing members of the ICGFM ccounting Standards Committee in the development of this Guide are especiall appreciated+ -esse ughes* Chair/ nthon $ennett/ Michael Parr/ and nd 0nne.Manuel Pietra* PresidentInternational Consortium on Governmental Financial Management
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INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS:COMPILATION GUIDE FOR IMPLEMENTING THE IPSAS
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