The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.
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
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
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
Competency-based accounting education and assessment materials – Implementation Guide
Publication | 2020
This Guide seeks to provide guidance across the broad range of education, assessment, training and certification, including pre-and post-certification. It focuses on providing in-depth direction to educators on how to develop quality education and assessment materials within the context of a competency-based accounting education program.
Focus Areas
Guide on Preparation for Private Equity: Can Venture Capital and Private Equity Work for You?
Publication | 2020
Access to finance is ranked as one of the constraints on businesses in the Western Balkans region Across the region, up to 99 percent of enterprises are small or medium-sized (SMEs). SMEs are a primary source of economic growth, innovation, and most importantly, job creation in the region. To attract funding from investors and grow their businesses successfully entrepreneurs need the necessary skills to become investment ready.
Focus Areas
PULSAR Newsletters
Article | 2020
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.
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Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Beneficiary Countries
Publication | 2020
This study is a knowledge product of the World Bank in cooperation with the Institute of Public Management from Zurich University of Applied Sciences (ZHAW), developed under the Public Sector Accounting and Reporting (PULSAR) Program. This study analyzes the Public Sector Accounting (PSA) environment of thirteen beneficiary countries of the PULSAR program by identifying strengths, challenges and opportunities within the PSA framework.
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Strengthening fixed asset management through public sector accounting
Report | 2020
This PULSAR knowledge product elaborates mechanisms through which asset accounting may contribute to optimize fixed asset portfolios of governments by providing scientifically sound and practical answers to the following main questions:
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A Good Practice Outline of the Multipurpose Chart of Accounts
Publication | 2019
This good practice paper is a product of knowledge sharing and collaboration among the FinCoP members with support from international experts. It is intended to inform and assist PULSAR countries in updating or designing a full scope chart of accounts.
Focus Areas