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.
Georgia Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2023
Georgia’s progress in the corporate financial reporting reforms assessed acknowledged in the 2022 Report on the Observance of Standards and Codes in Accounting and Auditing (ROSC A&A). The ROSC A&A report provides new recommendations on further enhancement of the institutional framework for corporate financial reporting in Georgia.
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
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
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
Roadmap to Public Sector Accounting Reform: Good Practice Template
Publication | 2018
This roadmap template addresses the fundamental questions to be answered in undertaking public sector accounting reforms. It recognizes that reforms are complex and require a multi-layered approach. The roadmap process should be repeated as reform progresses to take account of reform implementation and changing circumstances.
Focus Areas