Global Impact Map
Accountability / Accounting Basis by Country
Accrual
Cash transitioning to Accrual
Cash
Other
Missing
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 projected financial reporting bases and financial reporting frameworks used by governments globally. For further information on the Index visit the latest report.
| Country | Region | 2018 Reporting Basis |
|---|---|---|
| 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 |
