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

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