This paper focuses on the application of accrual accounting in public sector entities. The objective of the study is to illustrate benefits – but also costs – related to the implementation of this accounting system.
The PULSAR team developed two infographics to support awareness raising activities of PULSAR member countries. The first visual tool focuses on the benefits arising from implementing accruals-based public sector accounting. The second one explains how the promotion of public sector accrual accounting based on international standards and good practice correlates with the twin development goals of the World Bank Group and contributes to development.