Study 14 - Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Third Edition)

This study is intended to assist governments and government entities wishing to migrate to the accrual basis of accounting in accordance with International Public Sector Accounting Standards (IPSASs). It may also assist governments and government entities complying with the financial reporting requirements of the Cash Basis IPSAS Financial Reporting Under The Cash Basis of Accounting in making the additional encouraged disclosures.

Transition to the Accrual Basis of Accounting: Guidance for Public Sector Third Edition (PDF | 1.5 MB)

Related Resources

• Budget Reporting
• Estudio 14 - Transición a la base contable de acumulación (o devengo): Directrices para entidades del sector público (Tercera edición)
• International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
• No. 7 - The Governmental Accounting System in Argentina
• The Road to Accrual Accounting in the United States of America