The ACCA Bulletin describes developments in financial reporting and other financial management issues in the public sector.
Bookmarks tagged with Civil society resource
Date published
FBN: How to understand European Commision's financial statements 23.02.2017
Direct access: How to understand European Commision's financial statements FBN: ACCA International Public Sector Bulletin 23.02.2017
FBN: International Consortium on Governmental Financial Management 03.10.2019
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.
FBN: Fédération des Experts Comptables Européens Public Sector Committee 23.02.2017
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.
International Public Sector Accounting Standards Board Website 23.02.2017
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.
Public Fund Digests 03.10.2019
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.
ACCA International Public Sector 23.02.2017
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.