Supporting International Standards

COVID-19 Intervention Assessment Tool

July 22, 2020


The COVID-19 pandemic presents one of the largest challenges to governments seen in the past century. As a result of the unprecedented fiscal interventions being deployed by governments worldwide, the effects of the pandemic will be felt on government finances both immediately and in the long-term.

To help governments and other interested stakeholders understand the impact of government interventions at different points in time, IFAC and the Zurich University of Applied Sciences (ZHAW), in partnership with the International Public Sector Accounting Standards Board (IPSASB), created this COVID-19 Intervention Assessment Tool. The Tool provides an immediate way of evaluating the economic impacts of current and planned policy initiatives, which can be used independently of any given jurisdiction’s public sector accounting basis.


Tool Contents

  • step-by-step process and assessment tool to help assess, evaluate and inform various types of government interventions related to the pandemic; and
  • An overview of the pathway to accrual IPSAS for governments.

IFAC and ZHAW remain committed to advocating for, and supporting, strong public financial management in economies globally. This Tool is the latest effort to support the adoption of IPSAS and accrual accounting in the public sector.

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How to Use the Tool


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