High-Level Guide on Benefits of Accrual Accounting
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.
Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals
The Core Competency Framework presented in this document has been prepared to support Governments in implementing and sustaining reforms toward the adoption of accrual based accounting by defining the necessary competencies required by finance professionals to carry out such reforms. In doing so, the Framework provides guidance to the fundamental questions of “Who to train?”, “What to train?” and “To what extent to train?” when embarking on accrual based accounting reforms.
PULSAR joint Education and Financial Reporting Communities of Practice 10th Workshop
- Read more about PULSAR joint Education and Financial Reporting Communities of Practice 10th Workshop
PSA and sustainability reporting are vital for promoting responsible governance, fostering transparency, and ensuring that public entities contribute positively to society and the environment. Moreover, accounting and reporting of contingent liabilities, including the Public-Private Partnership contracts, also contribute to increasing fiscal transparency and stability.
PULSAR joint Education and Financial Reporting Communities of Practice 9th Workshop
Based on the list of priority topics discussed in the previous events, the main topics during this ninth workshop were: (i) link between Public Asset Management (PAM), Public Investment Management (PIM), and PSA; (ii) IPSASB news and recent developments; (iii) role of internal and external auditors to support PSA reforms; (iv) sustainability reporting in public sector.
PULSAR joint Education and Financial Reporting Communities of Practice 8th Workshop
Consolidation is one of the essential and, at the same time, challenging processes in terms of implementation of PSA reforms. IPSAS 35 “Consolidated Financial Statements” provides specific guidance on consolidation, which uses an economic perspective that is based on the concept of control. However, the consolidation in public sector possess is particularly challenging given its complex organization and wide range of decentralized and subnational entities, including State-Owned Enterprises (SOEs), which, often use different accounting framework.
PULSAR joint Education and Financial Reporting Communities of Practice 7th Workshop
The workshop was hosted by the Georgian MOF. The event was attended by 96 participants from 12 countries, including 11 PULSAR beneficiary countries (Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Georgia, Kosovo, Moldova, Montenegro, North Macedonia, Serbia, and Ukraine), and Kazakhstan.
Public Sector Accounting Assessment (PULSE) Framework Launch Event
The main objectives of the event were:
- Introduce the members of both assessment team (Armenia and Ukraine).
- Provide general and more specific information useful for the PULSE assessment process.
PULSAR Smart Interactive Talk “Public Sector Accounting Reform Status in Pulsar Countries"
Public Sector Accounting (PSA) is a key enabler for good governance and economic growth. Financial information is of critical importance for both accountability and decision-making purposes, in particular when it comes to investment in public infrastructure. According to the International Monetary Fund, governments, which use high quality accrual basis accounting information, are economically more successful than those merely considering budget execution.
PULSAR Smart Interactive Talk “Pathways to Accrual: Insights and Lessons Learned"
Pathways to Accrual is a tool, developed by the IPSAS Board, which intends to assist public sector entities, including national, regional, and local governments, and related governmental entities and international governmental organizations wishing to report on the accrual basis of accounting. It is primarily intended to assist public sector entities transitioning from cash to the accrual basis of accounting, and it may also be useful for entities currently reporting on an accrual basis and considering the adoption of IPSAS.