The main objective of this report is to document the results and findings of the Public Sector Accounting Assessment (PULSE) conducted in the Republic of Armenia, which aims to support the Government of Armenia to develop an effective and efficient accounting system. PULSE assessment evaluates the quality of the public sector accounting (PSA) system and the progress of reforms implemented by the Government of Armenia in this area.
The main objective of this report is to document the results and findings of the Public Sector Accounting Assessment (PULSE) conducted in Ukraine, which aims to support the Government of Ukraine to develop an effective and efficient accounting system. PULSE assessment considers the quality of the public sector accounting (PSA) system and assesses progress towards implementation of accrual accounting standards for the public sector.
The main objective of this technical note is to identify, explore, and propose the characteristics for disclosure of sustainability-related information of public sector entities and the reporting entity. In doing so, the technical note contrasts the key concepts of the public sector highlighted in the IPSAS Conceptual Framework, since they will serve as a primary reference source in drafting the public sector-specific sustainability reporting standards, and the key concepts developed in relation to ESG topics, the UN SDGs, and private sector developments in sustainability reporting.