All United Nations System organizations plan to adopt International Public Sector Accounting Standards (IPSAS).

International Organizations

Conferences, seminars, planning documents etc of international organizations that have adopted IPSAS or moved to full accrual accounting. This folder includes papers from OECD and European Commission seminars, European Commission planning documents and reports on full accruals, and the European Commission’s accounting rules.

Implementing IPSAS: UN System Organizations and Others

Includes IPSAS Progress Reports to the General Assembly and to the High level Committee on Management (HLCM); individual organizations' reports, revised Financial Rules and Regulations, IPSAS compliant Charts of Accounts, IPSAS compliant Accounting Policy Manuals and general guidance on implementing IPSAS and making the transition to accrual accounting. Information on WFP's succesful implementation of IPSAS is included in this folder.

Training and Communication for IPSAS

Includes presentations from individual organizations and training material prepared by individual organizations. Does not include system-wide IPSAS training courses. The system-wide Steering Committee decided in July 2009 that the training courses should be circulated to organizations by email only and not made available via the CEB/Accounting Standards website.