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.
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
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
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
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
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
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
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
PULSAR Progress Reports
Report | 2019
PULSAR program produces regular reports to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.
Focus Areas
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:
Focus Areas