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Publication type: Working paper – expertise – study
Title: Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts
Authors: Schwaller, André
Kizilbash, Abbas
Vatyan, Arman
Bergmann, Andreas
Fuchs, Sandro
Horni, Pascal
DOI: 10.21256/zhaw-3195
Extent: 38
Issue Date: 2019
Publisher / Ed. Institution: World Bank Group
Publisher / Ed. Institution: Washington, D.C.
Language: English
Subject (DDC): 350: Public administration
657: Accounting
Abstract: The PULSAR Program, launched in 2017, is a regional and country level program for 13 beneficiary countries in Europe and Central Asia. Its objective is to support the enhancement of public sector accounting and financial reporting frameworks, in line with international standards and in accordance with good practices, in order to improve government accountability, transparency, and performance. The objectives and scope of the PULSAR Program are jointly determined by the PULSAR Partners - Austria, Switzerland, and the World Bank – who also provide institutional support for its implementation and mobilize the resources needed for its activities. Beneficiary countries help shape the Program through regional cooperation platforms and input to two Communities of Practice focused on financial reporting frameworks and on education. The FINCOP supports government officials in developing reform strategies & roadmaps, and helps to define and implement improved legislation, standards, IT systems, and tools in the respective countries. The Benchmarking Guide for Integrating Public Sector Accounting and Government Finance Statistics aims to inform practitioners and public sector accounting reforms by highlighting the similarities and differences between International Public Sector Accounting Standards and Government Finance Statistics reporting guidelines such as the Government Finance Statistics Manual of the International Monetary Fund (GFSM 2014) and the European System of Accounts (ESA 2010). This Guide facilitates an integrated view of the two sets of reporting guidelines and outlines a process to more closely align them. It also discusses fundamental challenges and corresponding mitigation strategies. In the Guide’s presentation of key conceptual issues, care was taken to maintain consistency with the technical guidelines of the reference frameworks. Nevertheless, it is recommended that the original sources are consulted with regards to specific technical questions related to recognition, measurement, and disclosure under IPSAS and ESA 2010 or GFSM 2014.
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Appears in collections:Publikationen School of Management and Law

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