A presentation by Antonia Grafl, Andreas Bergmann and Christoph Schuler on the results of the detailed PULSAR questionnaire which was sent to government officials of the 13 PULSAR countries in June 2018. Data collected will serve as input for a comparative study on the PSA environment in PULSAR countries. The PULSAR Senior Officials' Workshop, 26 November 2018.

This good practice paper is a product of knowledge sharing and collaboration among the FINCOP members with support from international experts. It is intended to inform and assist PULSAR countries in updating or designing a full scope chart of accounts. There are different approaches in the design of charts of accounts used for various reporting purposes. This paper provides one solution which aims to integrate those. It has been developed as a good practice outline of the structure and function of a multipurpose chart of accounts (MCoA).

The PULSAR newsletter regularly reports on the program’s latest activities and on developments in public sector accounting and financial management, both internationally and in beneficiary countries. This is the third newsletter published under the program.

This checklist assists with the preparation of financial statements in accordance with IPSAS issued by the International Public Sector Accounting Standards Board. It shows all the disclosures required by these Standards issued as at 31 December 2017. 

Analyzing data captured by IFAC and CIPFA's International Public Sector Financial Accountability Index, this 2018 Status Report analyzes information from 150 jurisdictions across the globe to develop an understanding of public sector financial reporting. The results paint a positive picture for future accrual and adoption efforts globally. Within five years, it is projected that 65% of governments will report on accrual. The greatest opportunities for accrual reform during this time will be across Africa, Asia and Latin America, and the Caribbean.

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 edition of illustrative annual consolidated financial statements of Model Public Sector Group has been prepared by EY to assist the users in preparing their own financial statements in accordance with IPSAS in issue at 31 January 2017 and effective for annual periods beginning on 1 January 2018. 

Agenda for the 4th Public Sector Accounting (PSA) EduCoP  held on 8-9 April 2019 in Ljubljana, Slovenia.

A presentation by Julie Hepburn, Head of Quality and Recognition, about the exemption model applied in the ACCA qualification framework as a practical example of an holistic PSA education pathway.

A presentation by Ms. Julie Hepburn​, Head of Quality and Recognition, about the ACCA IPSAS certification program: benefits, syllabus, aims.