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 | Partial accrual | National standards with reference to IPSAS | Accrual | National standards with reference to IPSAS |
| 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 |
