Académique Documents
Professionnel Documents
Culture Documents
OUTLINE OF PRESENTATION
z
z
z
z
z
z
BACKGROUND/INTRODUCTION
PUBLIC SECTOR ACCOUNTING
STANDARDS
STATUS OF COUNTRIES MOVING TO
ACCRUAL ACCOUNTING
COUNTRY EXPERIENCES
HARMONIZATION ISSUES
RESOURCES
1. BACKGROUND/INTRODUCTION
z
z
z
z
z
GOVERNMENT FINANCIAL
STATISTICS (GFS) - IMF
z
z
z
z
PUBLIC STANDARDS:
The Public Sector
Committee of the
International Federation
of Accountants (IFAC
PSC) is responsible for
developing
International Public
Sector Accounting
Standards (IPSASs).
4.
4. COUNTRY EXPERIENCES: UK
z
ADVANTAGES OF ACCRUAL
ACCOUNTING AND RAB in the UK:
z
z
z
COUNTRY EXPERIENCES:
NEW ZEALAND
z
z
z
z
z
HARMONIZATION or CACOPHONY?
IPSAS
Public
Sector
GAAP
z
International Statistics
Private Sector
GAAP
GFS
IFRS
European
Statistics
ESA 95
10
HARMONIZATION ISSUES
z
z
z
z
11
THANK YOU!
IMF OFFICE-HANOI
sadams@imf.org
www.imf.org/hanoi
12