Pathways to Accrual

Accrual-based financial information is the bedrock for decision making, transparency and accountability in the public sector, but transitioning to accrual-based reporting can be a lengthy and arduous process with each jurisdiction undertaking the reforms facing its own unique challenges.  

Pathways to Accrual features resources to help governments and other public sector entities forge their own paths towards adopting and implementing accrual-based reporting frameworks. 

The platform was developed by IFAC with content provided by the Chartered Institute of Public Finance and Accountancy (CIPFA) and feedback from the International Public Sector Standards Board (IPSASB) and international community stakeholders.  

Pathways to Accrual builds upon the work of Study 14, Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities with updated content and a modernized presentation.

 The platform will continue to improve and adapt with resources and feedback. If your jurisdiction has a case study or resource to share, let us know.