Global Impact Map
Accountability / Accounting Basis by Country
Accrual
Cash transitioning to Accrual
Cash
Other
Missing
This data was compiled by CIPFA
| Country | Region | Which accounting basis was/will be applied in preparing the financial statements/reports for the Federal/Central Government for the most recently completed financial year? |
|---|---|---|
| Afghanistan | South Asia | Missing |
| Albania | Europe & Central Asia | Missing |
| Algeria | Middle East & North Africa | Missing |
| Andorra | Europe & Central Asia | Missing |
| Angola | Africa | Cash |
| Antigua and Barbuda | Europe & Central Asia | Cash transitioning to Accrual |
| Argentina | Latin America & Caribbean | Cash transitioning to Accrual |
| Armenia | Europe & Central Asia | Cash transitioning to Accrual |
| Australia | East Asia & Pacific | Accrual |
| Austria | Europe & Central Asia | Accrual |
| Azerbaijan | Europe & Central Asia | Accrual |
| Bahamas | Latin America & Caribbean | Cash transitioning to Accrual |
| Bahrain | Middle East & North Africa | Missing |
| Bangladesh | South Asia | Cash |
| Barbados | Latin America & Caribbean | Cash transitioning to Accrual |
| Belarus | Europe & Central Asia | Cash transitioning to Accrual |
| Belgium | Europe & Central Asia | Accrual |
| Belize | Latin America & Caribbean | Cash |
| Benin | Africa | Missing |
| Bhutan | South Asia | Missing |
| Bolivia | Latin America & Caribbean | Cash transitioning to Accrual |
| Bosnia and Herzegovina | Europe & Central Asia | Cash transitioning to Accrual |
| Botswana | Africa | Cash |
| Brazil | Latin America & Caribbean | Cash transitioning to Accrual |
| Brunei | East Asia & Pacific | Missing |
| Bulgaria | Europe & Central Asia | Cash |
| Burkina Faso | Africa | Cash transitioning to Accrual |
| Burundi | Africa | Cash transitioning to Accrual |
| Cambodia | East Asia & Pacific | Cash transitioning to Accrual |
| Cameroon | Africa | Missing |
| Canada | North America | Accrual |
| Cape Verde | Africa | Missing |
| Cayman Islands | Latin America & Caribbean | Accrual |
| Central African Republic | Africa | Cash |
| Chad | Africa | Missing |
| Chile | Latin America & Caribbean | Cash transitioning to Accrual |
| China | East Asia & Pacific | Cash transitioning to Accrual |
| Chinese Taiwan | East Asia & Pacific | Accrual |
| Colombia | Latin America & Caribbean | Cash transitioning to Accrual |
| Comoros | Africa | Accrual |
| Congo, Democratic Republic of | Africa | Cash |
| Costa Rica | Latin America & Caribbean | Missing |
| Croatia | Europe & Central Asia | Other |
| Cuba | Latin America & Caribbean | Missing |
| Cyprus | Europe & Central Asia | Cash |
| Czech Republic | Europe & Central Asia | Cash transitioning to Accrual |
| Democratic Republic of Timor-Leste | East Asia & Pacific | Cash |
| Denmark | Europe & Central Asia | Accrual |
| Djibouti | Middle East & North Africa | Missing |
| Dominican Republic | Latin America & Caribbean | Cash transitioning to Accrual |
| Ecuador | Latin America & Caribbean | Accrual |
| Egypt | Middle East & North Africa | Missing |
| El Salvador | Latin America & Caribbean | Cash transitioning to Accrual |
| Equatorial Guinea | Africa | Missing |
| Eritrea | Africa | Missing |
| Estonia | Europe & Central Asia | Accrual |
| Ethiopia | Africa | Cash transitioning to Accrual |
| Federated States of Micronesia | East Asia & Pacific | Accrual |
| Fiji | East Asia & Pacific | Cash |
| Finland | Europe & Central Asia | Accrual |
| France | Europe & Central Asia | Accrual |
| Gabon | Africa | Cash |
| Gambia | Africa | Cash transitioning to Accrual |
| Georgia | Europe & Central Asia | Cash transitioning to Accrual |
| Germany | Europe & Central Asia | Cash |
| Ghana | Africa | Cash transitioning to Accrual |
| Greece | Europe & Central Asia | Cash transitioning to Accrual |
| Grenada | Latin America & Caribbean | Missing |
| Guatemala | Latin America & Caribbean | Cash transitioning to Accrual |
| Guinea | Africa | Missing |
| Guinea-Bissau | Africa | Missing |
| Guyana | Latin America & Caribbean | Cash |
| Haiti | Latin America & Caribbean | Cash transitioning to Accrual |
| Honduras | Latin America & Caribbean | Cash transitioning to Accrual |
| Hong Kong, Special Administrative Region of China | East Asia & Pacific | Accrual |
| Hungary | Europe & Central Asia | Cash transitioning to Accrual |
| Iceland | Europe & Central Asia | Cash transitioning to Accrual |
| India | South Asia | Cash |
| Indonesia | East Asia & Pacific | Cash transitioning to Accrual |
| Iran | Middle East & North Africa | Missing |
| Iraq | Middle East & North Africa | Missing |
| Ireland | Europe & Central Asia | Cash |
| Israel | Middle East & North Africa | Cash transitioning to Accrual |
| Italy | Europe & Central Asia | Cash transitioning to Accrual |
| Ivory Coast | Africa | Cash |
| Jamaica | Latin America & Caribbean | Cash |
| Japan | East Asia & Pacific | Accrual |
| Jordan | Middle East & North Africa | Cash |
| Kazakhstan | Europe & Central Asia | Cash transitioning to Accrual |
| Kenya | Africa | Cash transitioning to Accrual |
| Kiribati | East Asia & Pacific | Cash |
| Korea | East Asia & Pacific | Accrual |
| Kosovo | Europe & Central Asia | Missing |
| Kuwait | Middle East & North Africa | Missing |
| Kyrgyzstan | Europe & Central Asia | Cash transitioning to Accrual |
| Lao PDR | East Asia & Pacific | Missing |
| Latvia | Europe & Central Asia | Missing |
| Lebanon | Middle East & North Africa | Cash transitioning to Accrual |
| Lesotho | Africa | Cash |
| Liberia | Africa | Cash |
| Libya | Middle East & North Africa | Missing |
| Liechtenstein | Europe & Central Asia | Missing |
| Lithuania | Europe & Central Asia | Accrual |
| Luxembourg | Europe & Central Asia | Cash |
| Macedonia, The former Yugoslav Republic of | Europe & Central Asia | Cash |
| Madagascar | Africa | Cash transitioning to Accrual |
| Malawi | Africa | Cash |
| Malaysia | East Asia & Pacific | Cash |
| Maldives | South Asia | Cash |
| Mali | Africa | Cash transitioning to Accrual |
| Malta | Middle East & North Africa | Cash |
| Marshall Islands | East Asia & Pacific | Accrual |
| Mauritania | Africa | Missing |
| Mauritius | Africa | Cash transitioning to Accrual |
| Mexico | Latin America & Caribbean | Cash transitioning to Accrual |
| Moldova | Europe & Central Asia | Accrual |
| Monaco | Europe & Central Asia | Missing |
| Mongolia | East Asia & Pacific | Cash transitioning to Accrual |
| Montenegro | Europe & Central Asia | Cash |
| Morocco | Middle East & North Africa | Missing |
| Mozambique | Africa | Cash |
| Myanmar | East Asia & Pacific | Missing |
| Namibia | Africa | Missing |
| Nauru | East Asia & Pacific | Cash |
| Nepal | South Asia | Cash |
| Netherlands | Europe & Central Asia | Cash |
| New Zealand | East Asia & Pacific | Accrual |
| Nicaragua | Latin America & Caribbean | Cash |
| Niger | Africa | Missing |
| Nigeria | Africa | Accrual |
| North Korea | East Asia & Pacific | Other |
| North Sudan | Africa | Missing |
| Norway | Europe & Central Asia | Cash |
| Oman | Middle East & North Africa | Other |
| Pakistan | South Asia | Cash |
| Palau | East Asia & Pacific | Accrual |
| Palestine | Middle East & North Africa | Missing |
| Panama | Latin America & Caribbean | Accrual |
| Papua New Guinea | East Asia & Pacific | Cash |
| Paraguay | Latin America & Caribbean | Accrual |
| Peru | Latin America & Caribbean | Accrual |
| Philippines | East Asia & Pacific | Accrual |
| Poland | Europe & Central Asia | Cash transitioning to Accrual |
| Portugal | Europe & Central Asia | Cash transitioning to Accrual |
| Puerto Rico | Latin America & Caribbean | Missing |
| Qatar | Middle East & North Africa | Missing |
| Republic of Congo | Africa | Missing |
| República de Venezuela | Latin America & Caribbean | Missing |
| Romania | Europe & Central Asia | Cash transitioning to Accrual |
| Russian Federation | Europe & Central Asia | Cash |
| Rwanda | Africa | Cash transitioning to Accrual |
| Samoa | East Asia & Pacific | Accrual |
| San Marino | Europe & Central Asia | Missing |
| Sao Tome and Principe | Africa | Cash |
| Saudi Arabia | Middle East & North Africa | Missing |
| Senegal | Africa | Cash transitioning to Accrual |
| Serbia, Republic of | Europe & Central Asia | Cash |
| Seychelles | Africa | Cash transitioning to Accrual |
| Sierra Leone | Africa | Cash transitioning to Accrual |
| Singapore | East Asia & Pacific | Cash |
| Slovakia | Europe & Central Asia | Cash transitioning to Accrual |
| Slovenia | Europe & Central Asia | Cash transitioning to Accrual |
| Solomon Islands | East Asia & Pacific | Cash |
| Somalia | Africa | Cash |
| South Africa | Africa | Cash transitioning to Accrual |
| South Sudan | Africa | Cash transitioning to Accrual |
| Spain | Europe & Central Asia | Accrual |
| Sri Lanka | South Asia | Cash transitioning to Accrual |
| St. Kitts and Nevis | Latin America & Caribbean | Missing |
| St. Lucia | Latin America & Caribbean | Cash transitioning to Accrual |
| St. Vincent and the Grenadines | Latin America & Caribbean | Cash transitioning to Accrual |
| Suriname | Latin America & Caribbean | Cash |
| Swaziland | Africa | Cash transitioning to Accrual |
| Sweden | Europe & Central Asia | Accrual |
| Switzerland | Europe & Central Asia | Accrual |
| Syria | Middle East & North Africa | Missing |
| Tajikistan | Europe & Central Asia | Missing |
| Tanzania, United Republic of | Africa | Accrual |
| Thailand | East Asia & Pacific | Cash transitioning to Accrual |
| Togo | Africa | Cash transitioning to Accrual |
| Tonga | East Asia & Pacific | Cash |
| Trinidad And Tobago | Latin America & Caribbean | Cash |
| Tunisia | Middle East & North Africa | Cash |
| Turkey | Europe & Central Asia | Accrual |
| Turkmenistan | Europe & Central Asia | Missing |
| Tuvalu | East Asia & Pacific | Cash transitioning to Accrual |
| Uganda | Africa | Cash transitioning to Accrual |
| Ukraine | Europe & Central Asia | Cash transitioning to Accrual |
| United Arab Emirates | Middle East & North Africa | Cash |
| United Kingdom | Europe & Central Asia | Accrual |
| United States of America | North America | Accrual |
| Uruguay | Latin America & Caribbean | Cash |
| Uzbekistan | Europe & Central Asia | Cash transitioning to Accrual |
| Vanuatu | East Asia & Pacific | Accrual |
| Vietnam | East Asia & Pacific | Cash transitioning to Accrual |
| Yemen | Middle East & North Africa | Cash |
| Zambia | Africa | Cash |
| Zimbabwe | Africa | Cash |
