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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.

Competency-based Accounting Education, Training & Certification: Implementation Guide

Publication | 2019

The guide supports transitioning accounting education, training, and certification from a knowledge-based approach to a competency-based approach. Underlying this shift is the expanding expectation for accountants to professional judgment in response to greater transaction complexity, interconnectedness of entities, and broader global influences.

Focus Areas

Audit Oversight to Enhance Trust and Transparency in Corporate Financial Statements: Challenges in Developing Countries

Publication | 2019

Beginning with the Sarbanes-Oxley Act in the United States and the creation of the Public Company Accounting Oversight Board (PCAOB) in 2003, a global movement has developed to require independent oversight of corporate auditors.  The movement is premised on the notion that independent oversight of auditors is critical for investor confidence, stronger corporate governance, and more financial transparency.  A signal event in this movement was the EU’s Statutory Audit Directive of 2006, which required independent oversight to be developed in all EU member countries.  Similar strong commitmen

Focus Areas

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

High-Level Guide on Benefits of Accrual Accounting

Brochure | 2019

A high-level guide on the benefits of accruals based Public Sector Accounting developed under the PULSAR program. The guide serves as an instrument to support clients in their outreach and dialogue to raise awareness of the advantages of accrual accounting adoption.

Focus Areas

Benchmarking Guide: Integrated PSA and GFS

Publication | 2019

The Benchmarking Guide for Integrating Public Sector Accounting and Government Finance Statistics aims to inform practitioners and public sector accounting reforms by highlighting the similarities and differences between International Public Sector Accounting Standards and Government Finance Statistics reporting guidelines such as the Government Finance Statistics Manual of the International Monetary Fund (GFSM 2014) and the European System of Accounts (ESA 2010).

Focus Areas

Common Core Accounting Syllabus for Universities

Publication | 2019

The Common Core includes a series of learning objectives which would establish a solid platform for all Accounting Degree Programs offered by Universities in the STAREP Region. It was developed through a broad consultation process with EduCoP participants, including representatives from ministries of finance, universities, and professional accountancy organisations (PAOs) from its six member countries, who provided fundamental input to define the common learning outcomes to be included.

Focus Areas

National Education Initiatives – Armenia

Publication | 2019

This publication summarizes the results of the diagnostic activities that have been conducted in Armenia throughout the STAREP Program. It also documents the direction of future reforms and substance of capacity-building activities required to support greater compliance with international best practices in accounting education and International Education Standards (IESs) published by the International Accounting Education Standards Board (IAESB).

Focus Areas

National Education Initiatives – Azerbaijan

Publication | 2019

This publication summarizes the results of the diagnostic activities that have been conducted in Azerbaijan throughout the STAREP Program. It also documents the direction of future reforms and substance of capacity-building activities required to support greater compliance with international best practices in accounting education and International Education Standards (IESs) published by the International Accounting Education Standards Board (IAESB).

Focus Areas

National Education Initiatives – Belarus

Publication | 2019

This publication summarizes the results of the diagnostic activities that have been conducted in Belarus throughout the STAREP Program. It also documents the direction of future reforms and substance of capacity-building activities required to support greater compliance with international best practices in accounting education and International Education Standards (IESs) published by the International Accounting Education Standards Board (IAESB).

Focus Areas

National Education Initiatives – Georgia

Publication | 2019

This publication summarizes the results of the diagnostic activities that have been conducted in Georgia throughout the STAREP Program. It also documents the direction of future reforms and substance of capacity-building activities required to support greater compliance with international best practices in accounting education and International Education Standards (IESs) published by the International Accounting Education Standards Board (IAESB).

Focus Areas