Global Impact Map

 

The International Public Sector Financial Accountability Index was developed by the Chartered Institute of Public Finance & Accountancy (CIPFA) and IFAC and captures information on the current and forecast financial reporting bases and financial reporting frameworks used by governments globally. Jurisdictions’ most recently published financial statements will be available soon. For further information on the Index visit the latest report.

  Accrual

  Partial accrual

  Cash

  No data yet

Jurisdiction-by-Jurisdiction Data

Country 2020 Financial Reporting Basis 2020 Financial Reporting Framework 2025 Reporting Basis Forecast 2025 Reporting Framework Forecast
Afghanistan   No data yet   No data yet   No data yet   No data yet
Albania   Partial accrual   National standards: other   Partial accrual   National standards: other
Algeria   No data yet   No data yet   No data yet   No data yet
American Samoa   Accrual   National standards: other   Accrual   National standards: other
Andorra   No data yet   No data yet   No data yet   No data yet
Angola   No data yet   No data yet   No data yet   No data yet
Anguilla   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Antigua and Barbuda   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Argentina   Accrual   National standards: other   Accrual   National standards: other
Armenia   Partial accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Aruba   Partial accrual   National standards: other   Partial accrual   National standards: other
Australia   Accrual   National standards based on IFRS   Accrual   National standards based on IFRS
Austria   Accrual   National standards with reference to IPSAS   Accrual   IPSAS modified for the local context
Azerbaijan   Partial accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Bahamas   Partial accrual   National standards with reference to IPSAS   Accrual   IPSAS modified for the local context
Bahrain   No data yet   No data yet   No data yet   No data yet
Bangladesh   Cash   National standards: other   Partial accrual   IPSAS with no modifications
Barbados   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Belarus   Partial accrual   National standards: other   Accrual   National standards with reference to IPSAS
Belgium   Accrual   National standards: other   Accrual   National standards with reference to IPSAS
Belize   Cash   National standards: other   Partial accrual   National standards with reference to IPSAS
Benin   No data yet   No data yet   No data yet   No data yet
Bhutan   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Bolivia   Partial accrual   National standards: other   Accrual   National standards with reference to IPSAS
Bosnia and Herzegovina   Partial accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Botswana   Partial accrual   National standards: other   Partial accrual   IPSAS with no modifications
Brazil   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
British Virgin Islands   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Brunei   No data yet   No data yet   No data yet   No data yet
Bulgaria   Partial accrual   National standards: other   Partial accrual   IPSAS with no modifications
Burkina Faso   Partial accrual   National standards: other   Partial accrual   National standards: other
Burundi   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Cambodia   No data yet   No data yet   No data yet   No data yet
Cameroon   No data yet   No data yet   No data yet   No data yet
Canada   Accrual   National standards: other   Accrual   National standards with reference to IPSAS
Cape Verde   No data yet   No data yet   No data yet   No data yet
Cayman Islands   Accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Central African Republic   Cash   IPSAS with no modifications   Partial accrual   National standards: other
Chad   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Chile   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
China   Partial accrual   National standards: other   Partial accrual   National standards: other
Chinese Taiwan   Partial accrual   National standards: other   Accrual   National standards: other
Colombia   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Comoros   No data yet   No data yet   No data yet   No data yet
Congo, Democratic Republic of   Partial accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Cook Islands   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Costa Rica   Partial accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Croatia   Partial accrual   National standards: other   Partial accrual   National standards: other
Cuba   No data yet   No data yet   No data yet   No data yet
Cyprus   Cash   IPSAS with no modifications   Accrual   IPSAS modified for the local context
Czech Republic   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Democratic Republic of Timor-Leste   No data yet   No data yet   No data yet   No data yet
Denmark   Accrual   National standards: other   Accrual   National standards: other
Djibouti   No data yet   No data yet   No data yet   No data yet
Dominican Republic   Accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Ecuador   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Egypt   No data yet   No data yet   No data yet   No data yet
El Salvador   Partial accrual   National standards: other   Partial accrual   National standards with reference to IPSAS
Equatorial Guinea   No data yet   No data yet   No data yet   No data yet
Eritrea   No data yet   No data yet   No data yet   No data yet
Estonia   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Eswatini   Partial accrual   National standards: other   Partial accrual   National standards: other
Ethiopia   Cash   National standards: other   Partial accrual   IPSAS modified for the local context
Federated States of Micronesia   Accrual   National standards: other   Accrual   National standards: other
Fiji   No data yet   No data yet   No data yet   No data yet
Finland   Accrual   National standards: other   Accrual   National standards: other
France   Accrual   National standards: other   Accrual   National standards: other
Gabon   No data yet   No data yet   No data yet   No data yet
Gambia   Partial accrual   IPSAS modified for the local context   Partial accrual   IPSAS modified for the local context
Georgia   Partial accrual   National standards with reference to IPSAS   Accrual   IPSAS with no modifications
Germany   Cash   National standards: other   Cash   National standards: other
Ghana   Partial accrual   National standards with reference to IPSAS   Accrual   IPSAS modified for the local context
Greece   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Grenada   Partial accrual   IPSAS with no modifications   Cash   IPSAS with no modifications
Guam   Accrual   National standards: other   Accrual   National standards: other
Guatemala   Accrual   National standards: other   Accrual   National standards with reference to IPSAS
Guernsey   Partial accrual   National standards with reference to IPSAS   Partial accrual   IPSAS modified for the local context
Guinea   No data yet   No data yet   No data yet   No data yet
Guinea-Bissau   No data yet   No data yet   No data yet   No data yet
Guyana   Cash   National standards: other   Cash   IPSAS with no modifications
Haiti   Partial accrual   National standards: other   Partial accrual   National standards: other
Holy See   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Honduras   Partial accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Hong Kong, Special Administrative Region of China   Accrual   National standards: other   Accrual   National standards: other
Hungary   Partial accrual   National standards: other   Accrual   National standards: other
Iceland   Accrual   IPSAS modified for the local context   Accrual   IPSAS with no modifications
India   Cash   National standards: other   Cash   National standards: other
Indonesia   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Iran   No data yet   No data yet   No data yet   No data yet
Iraq   No data yet   No data yet   No data yet   No data yet
Ireland   Cash   National standards: other   Partial accrual   National standards with reference to IPSAS
Israel   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Italy   Partial accrual   National standards: other   Partial accrual   National standards with reference to IPSAS
Ivory Coast   Cash   IPSAS with no modifications   Partial accrual   National standards with reference to IPSAS
Jamaica   Cash   National standards: other   Cash   IPSAS with no modifications
Japan   Accrual   National standards: other   Accrual   National standards: other
Jersey   Accrual   National standards based on IFRS   Accrual   National standards based on IFRS
Jordan   Cash   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Kazakhstan   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Kenya   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Kiribati   Cash   National standards: other   Cash   National standards: other
Korea   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Kosovo   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Kuwait   No data yet   No data yet   No data yet   No data yet
Kyrgyz Republic   Partial accrual   National standards: other   Partial accrual   IPSAS with no modifications
Lao PDR   Cash   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Latvia   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Lebanon   Cash   National standards: other   Cash   IPSAS with no modifications
Lesotho   Cash   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Liberia   Cash   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Libya   No data yet   No data yet   No data yet   No data yet
Liechtenstein   No data yet   No data yet   No data yet   No data yet
Lithuania   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Luxembourg   Cash   National standards: other   Cash   National standards: other
Madagascar   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Malawi   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS modified for the local context
Malaysia   Cash   IPSAS with no modifications   Accrual   National standards with reference to IPSAS
Maldives   Cash   IPSAS with no modifications   Accrual   IPSAS with no modifications
Mali   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Malta   Cash   National standards: other   Accrual   IPSAS modified for the local context
Marshall Islands   Accrual   National standards: other   Accrual   National standards: other
Mauritania   No data yet   No data yet   No data yet   No data yet
Mauritius   Partial accrual   IPSAS modified for the local context   Accrual   IPSAS with no modifications
Mexico   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Moldova   Accrual   National standards: other   Accrual   National standards with reference to IPSAS
Monaco   No data yet   No data yet   No data yet   No data yet
Mongolia   Partial accrual   IPSAS modified for the local context   Accrual   IPSAS with no modifications
Montenegro   Cash   National standards: other   Partial accrual   National standards with reference to IPSAS
Montserrat   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Morocco   No data yet   No data yet   No data yet   No data yet
Mozambique   Cash   National standards: other   Partial accrual   National standards: other
Myanmar   No data yet   No data yet   No data yet   No data yet
Namibia   No data yet   No data yet   No data yet   No data yet
Nauru   No data yet   No data yet   No data yet   No data yet
Nepal   Cash   National standards: other   Cash   National standards: other
Netherlands   Cash   National standards: other   Cash   National standards: other
New Zealand   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Nicaragua   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Niger   No data yet   No data yet   No data yet   No data yet
Nigeria   Accrual   IPSAS modified for the local context   Accrual   IPSAS with no modifications
North Korea   No data yet   No data yet   No data yet   No data yet
North Macedonia   Cash   National standards: other   Partial accrual   National standards: other
Northern Mariana Islands   Accrual   National standards: other   Accrual   National standards: other
Norway   Cash   National standards: other   Cash   National standards: other
Oman   No data yet   No data yet   No data yet   No data yet
Pakistan   Cash   IPSAS with no modifications   Partial accrual   IPSAS modified for the local context
Palau   Accrual   National standards: other   Accrual   National standards: other
Palestine   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Panama   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Papua New Guinea   No data yet   No data yet   No data yet   No data yet
Paraguay   Partial accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Peru   Accrual   National standards with reference to IPSAS   Accrual   IPSAS with no modifications
Philippines   Accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Poland   Partial accrual   National standards: other   Accrual   National standards: other
Portugal   Partial accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Puerto Rico   No data yet   No data yet   No data yet   No data yet
Qatar   No data yet   No data yet   No data yet   No data yet
Republic of Congo   No data yet   No data yet   No data yet   No data yet
República de Venezuela   No data yet   No data yet   No data yet   No data yet
Romania   Partial accrual   National standards: other   Accrual   National standards: other
Russian Federation   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Rwanda   Partial accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Samoa   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
San Marino   No data yet   No data yet   No data yet   No data yet
Sao Tome and Principe   Cash   National standards: other   Cash   National standards: other
Saudi Arabia   Cash   National standards: other   Accrual   IPSAS modified for the local context
Senegal   Partial accrual   National standards with reference to IPSAS   Partial accrual   IPSAS modified for the local context
Serbia, Republic of   Partial accrual   IPSAS with no modifications   Accrual   IPSAS modified for the local context
Seychelles   Partial accrual   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Sierra Leone   Cash   IPSAS with no modifications   Partial accrual   IPSAS with no modifications
Singapore   Cash   National standards: other   Cash   National standards: other
Slovakia   Partial accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Slovenia   Partial accrual   National standards: other   Accrual   National standards: other
Solomon Islands   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
Somalia   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
South Africa   Partial accrual   National standards: other   Accrual   National standards with reference to IPSAS
South Sudan   Partial accrual   IPSAS modified for the local context   Partial accrual   IPSAS modified for the local context
Spain   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Sri Lanka   Partial accrual   National standards: other   Partial accrual   National standards with reference to IPSAS
St. Kitts and Nevis   Cash   IPSAS with no modifications   Cash   IPSAS with no modifications
St. Lucia   Partial accrual   National standards: other   Partial accrual   National standards with reference to IPSAS
St. Vincent and the Grenadines   Partial accrual   National standards: other   Partial accrual   National standards with reference to IPSAS
Sudan   Cash   National standards: other   Partial accrual   IPSAS modified for the local context
Suriname   No data yet   No data yet   No data yet   No data yet
Swaziland   No data yet   No data yet   No data yet   No data yet
Sweden   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
Switzerland   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Syria   No data yet   No data yet   No data yet   No data yet
Tajikistan   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Tanzania, United Republic of   Accrual   IPSAS with no modifications   Accrual   IPSAS with no modifications
Thailand   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Togo   Partial accrual   National standards: other   Partial accrual   National standards: other
Tonga   Cash   IPSAS with no modifications   Partial accrual   IPSAS modified for the local context
Trinidad And Tobago   Cash   National standards: other   No data yet   IPSAS with no modifications
Tunisia   Cash   National standards: other   Accrual   National standards with reference to IPSAS
Turkey   Accrual   IPSAS modified for the local context   Accrual   IPSAS modified for the local context
Turkmenistan   No data yet   No data yet   No data yet   No data yet
Turks and Caicos Islands   Cash   IPSAS with no modifications   Accrual   IPSAS with no modifications
Tuvalu   Partial accrual   National standards: other   Accrual   National standards: other
Uganda   Partial accrual   IPSAS modified for the local context   Partial accrual   IPSAS modified for the local context
Ukraine   Accrual   National standards with reference to IPSAS   Accrual   National standards with reference to IPSAS
United Arab Emirates   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
United Kingdom   Accrual   National standards based on IFRS   Accrual   National standards based on IFRS
United States of America   Accrual   National standards: other   Accrual   National standards: other
Uruguay   Partial accrual   National standards: other   Partial accrual   National standards: other
Uzbekistan   Partial accrual   National standards with reference to IPSAS   Partial accrual   National standards with reference to IPSAS
Vanuatu   Accrual   National standards: other   Accrual   National standards: other
Vietnam   Partial accrual   IPSAS modified for the local context   Accrual   National standards with reference to IPSAS
Yemen   No data yet   No data yet   No data yet   No data yet
Zambia   Cash   IPSAS with no modifications   Partial accrual   National standards with reference to IPSAS
Zimbabwe   Cash   National standards: other   Accrual   IPSAS modified for the local context
 

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