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International Public Sector Financial Accountability Index

Accrual reporting—recording the economic substance of transactions when they occur rather than when cash settlement happens—is fundamental to good decision making, transparency and accountability.

IFAC, CIPFA, and IPSASB’s International Public Sector Financial Accountability Index collects, verifies, and analyzes current financial reporting bases and frameworks used by federal and central governments around the world. It also provides an overview of public sector reporting trends.

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