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Compilation Program for Developing Countries

Compilation Program for Developing Countries

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Compilation Program for Developing Countries

Jesse Hughes
Compilation Program for Developing Countries

Jesse Hughes

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Categories:Types, Speeches
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IPSAS Compilation andCertification Program forDeveloping Countries
Dr. Jesse Hughes, CPA, COA, CGFMChair, ICGFM Accounting StandardsCommittee
Components of CompilationProgram
IPSAS Compilation Guide for Developing
Roadmap on path from cash basedreporting to accrual-based IPSAS
Certificate of Conformance for variousstages of IPSAS implementation
Categories of GovernmentControlled Entities
Central Government
primarily budgetary entitiesat the national level
General Government
Central Government
State Government
Local Government
Government Business EnterprisesCategories Correspond to Those Used in the GFSImplementing Guide for Developing Countriesissued by IMF

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