Europe and Central Asia

This Pocket Guide is a practical resource created under the REPARIS for SMEs project to support small and medium-sized enterprises (SMEs) in the Western Balkans. It is tailored for accounting practitioners and small and medium-sized accounting practices who aim to become trusted advisors to SMEs. The guide equips practitioners with essential financial management tools and insights, enabling them to help SMEs strengthen their strategies, improve financial planning, and enhance their financial management capabilities. 

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.

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.

As part of the Joint Economic Research Program (JERP), the CFRR has published a report summarizing the options for continuing the reform of financial reporting for small- and medium-sized enterprises in Kazakhstan.

The genesis for this publication was conceived within the context of the EU Road to Europe – Program of Accounting Reform and Institutional Strengthening (EU-REPARIS) regional program, which aims to provide assistance to the countries of Central and South East Europe on corporate financial reporting reform, particularly candidate countries to European Union (EU) accession.