International Federation of Accountants

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 globally. For further information on the Index visit the latest report.

  Accrual

  Partial accrual

  Cash

  No data yet

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

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