The ACCA Bulletin describes developments in financial reporting and other financial management issues in the public sector.
Bookmarks tagged with Civil society resource
The International Consortium on Governmental Financial Management works globally with governments, organizations and individuals with the aim of improving financial management so that governments may better serve their citizens. The Consortium holds conferences and produces an informative journal, the Public Digest, which is available on-line.
The Fédération des Experts Comptables Européens (FEE) is the representative organisation for the accountancy profession in Europe. FEE's membership consists of 44 professional institutes of accountants from 32 countries. FEE's public sector committee has published two studies on accrual accounting and provides information to its membership on IPSAS news and developments.
The Caribbean Public Finance Association (CaPFA) is a regional association of public finance professionals dedicated to public financial management improvements in the 20 Caribbean countries that they represent. Their governments are engaged in reforms that include adoption of accrual accounting (applying International Public Sector Accounting Standards), output based budgeting, and fiscal responsibility legislation. This website includes newsletters, contact information and papers from workshops and conferences.
Access to IPSAS standards, exposure drafts, invitations to comment and guidance material. Items of interest include: Study 14 (guidance on IPSAS adoption) and a list of governments that are adopting IPSAS or IPSAS-similar standards.
This website links to the Public Fund Digest series of journals. These online journals share experiences of and research on public sector organizations financial management improvements, with a strong focus on adopting accrual accounting. Recent articles include information on lessons learnt in adopting accrual accounting, workplan for transition to accrual accounting, impact on financial reports of applying IPSAS, deficiencies of cash accounting, accrual budgeting issues, and guidelines for implementation of new ERP systems.
The Association of Chartered Certified Accountants is an International Accountancy Body. This website provides information about public accounting issues and includes access to the ACCA's International Public Sector Bulletin. Recent Bulletin articles cover guidance on ERP procurement, financial management reforms in developing countries, and assessment of French-based systems of budgeting and accounting.