Publications

Benefits of Accrual Accounting in the Public Sector

Report | 2022

This paper focuses on the application of accrual accounting in public sector entities. The objective of the study is to illustrate benefits – but also costs – related to the implementation of this accounting system.

Focus Areas

Book on Public Sector Accounting Reforms Implementation Status in PULSAR Countries

Publication | 2022

The book aims to share the status of implementation of Public Sector Accounting Reforms in PULSAR’s beneficiary countries in a harmonized manner and discuss the relevance of the continuation of PSA reforms across PULSAR countries given their positive impacts in general on transparency and accountability of the countries.

Focus Areas

Public Sector Accounting Assessment (PULSE) Framework Handbook

Publication | 2022

The Public Sector Accounting Assessment (PULSE) aims to support national and subnational governments in developing efficient and effective PSA systems. It provides one single tool to measure and report on both: the conceptual and actual implementation of accrual accounting standards for the public sector according to the International Public Sector Accounting Standards (IPSAS).

In turn, the objective of the PULSE handbook is to describe PULSE structure, process, scoring methodology, and its quality assurance mechanism, among other relevant aspects of the PULSE framework.

Focus Areas

PULSAR Newsletters

Article | 2022

The PULSAR newsletter regularly reports on the program’s latest activities and on developments in public sector accounting and financial management, both internationally and in beneficiary countries.

Focus Areas

Commonly used PULSAR Terms: English-Russian/Albanian/BCS translation

Publication | 2021

This document aims to help the PULSAR program beneficiaries and team members to use common terminology more consistently in preparation of PULSAR knowledge products in the future. 

Focus Areas

First-time Adoption of Accrual Basis IPSAS

Publication | 2021

The objective of this paper is to: (i) provide practical guidance based on worldwide experience to public sector accounting (PSA) practitioners, who intend to implement accrual basis International Public Sector Accounting Standards (IPSAS) directly or indirectly for the first time, and (ii) summarize key concepts of IPSAS 33.

Focus Areas

Handbook of International Education Pronouncements 2019: Russian Translation

Publication | 2021

The 2019 Education Handbook contains the IAESB’s suite of International Education Standards (IES) 1-8. The handbook's organization focuses on supporting the IESs, which present the underlying principles, concepts, and definitions that enhance accountancy education.

Focus Areas

Informing the reading of IFRS Financial Statements: A guide for banking and financial supervisors

Publication | 2021

This guide suggests practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking sector financial statements. It aims to enable prudential supervisors to form an understanding of a bank’s business drivers, risks and critically evaluate the quality of financial assets and the related provisions for credit losses using IFRS financial statements. It also lists regulatory areas which are connected with accounting requirements which supervisors may investigate further when reviewing financial statements.

Focus Areas

Kyrgyz Republic: Integrated State-Owned Enterprises Framework Assessment

Report | 2021

Notwithstanding its significant downsizing due to the country´s transition from a planned to a market economy, the public sector in Kyrgyz Republic still owns one hundred thirty-six SOEs, with the largest ones operating in strategic and economically important sectors. The main objective of this integrated state-owned enterprises framework assessment (iSOEF) is to analyze the economic and fiscal impact of the Kyrgyz state-owned enterprise (SOE) portfolio, and identify ways to strengthen its performance and corporate governance.

Focus Areas

PULSAR – Drivers of Public Sector Accounting Reforms

Publication | 2021

This study is a knowledge product of the World Bank developed under the Public Sector Accounting and Reporting (PULSAR) Program. The objective of this paper is to help governments which are implementing Public Sector Accounting (PSA) reforms to identify, consider, and nurture drivers of those reforms. The paper explores the types of key drivers of public sector reforms, discusses the main challenges and obstacles associated with those drivers, and shares case study experiences from selected countries in an effort to illuminate the way to improved efforts and results in PSA reforms.

Focus Areas