2020 Financial Reporting Basis | 2020 Financial Reporting Framework | 2025 Reporting Basis Forecast | 2025 Reporting Framework Forecast | Published Accounts | |
---|---|---|---|---|---|
Afghanistan |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Albania |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Algeria |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Andorra |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Angola |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Antigua and Barbuda |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Argentina |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Armenia |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Australia |
Accrual
|
National standards based on IFRS
|
Accrual
|
National standards based on IFRS
|
|
Austria |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
IPSAS modified for the local context
|
|
Azerbaijan |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Bahamas |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
IPSAS modified for the local context
|
No data
|
Bahrain |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Bangladesh |
Cash
|
National standards: other
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Barbados |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
|
Belarus |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Belgium |
Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Belize |
Cash
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Benin |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Bhutan |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Bolivia |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
|
Bosnia and Herzegovina |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Botswana |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
IPSAS with no modifications
|
|
Brazil |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Brunei |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Bulgaria |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Burkina Faso |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Burundi |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Cambodia |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Cameroon |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Canada |
Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
|
Cape Verde |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Cayman Islands |
Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Central African Republic |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
National standards: other
|
No data
|
Chad |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Chile |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
China's mainland |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
|
Chinese Taiwan |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Colombia |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Comoros |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Congo, Democratic Republic of |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Costa Rica |
Partial Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
No data
|
Croatia |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Cuba |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Cyprus |
Cash
|
IPSAS with no modifications
|
Accrual
|
IPSAS modified for the local context
|
|
Czech Republic |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Denmark |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Djibouti |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Dominican Republic |
Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Ecuador |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Egypt |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
El Salvador |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
|
Equatorial Guinea |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Eritrea |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Estonia |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Eswatini |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
|
Ethiopia |
Cash
|
National standards: other
|
Partial Accrual
|
IPSAS modified for the local context
|
|
Federated States of Micronesia |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Fiji |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Finland |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
France |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Gabon |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Gambia |
Partial Accrual
|
IPSAS modified for the local context
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Georgia |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
IPSAS with no modifications
|
|
Germany |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
|
Ghana |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
IPSAS modified for the local context
|
|
Greece |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Grenada |
Partial Accrual
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Guatemala |
Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
|
Guinea |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Guinea-Bissau |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Guyana |
Cash
|
National standards: other
|
Cash
|
IPSAS with no modifications
|
No data
|
Haiti |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Honduras |
Partial Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Hong Kong S.A.R., China |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Hungary |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Iceland |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS with no modifications
|
No data
|
India |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
No data
|
Indonesia |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Iran |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Iraq |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Ireland |
Cash
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
|
Israel |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Italy |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
|
Ivory Coast |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Jamaica |
Cash
|
National standards: other
|
Cash
|
IPSAS with no modifications
|
No data
|
Japan |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Jordan |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
|
Kazakhstan |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Kenya |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Kiribati |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
|
Korea |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Kosovo |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Kuwait |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Kyrgyz Republic |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Lao PDR |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Latvia |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Lebanon |
Cash
|
National standards: other
|
Cash
|
IPSAS with no modifications
|
No data
|
Lesotho |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Liberia |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
|
Libya |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Liechtenstein |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Lithuania |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Luxembourg |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
No data
|
Madagascar |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Malawi |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Malaysia |
Cash
|
IPSAS with no modifications
|
Accrual
|
National standards with reference to IPSAS
|
|
Maldives |
Cash
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Mali |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Malta |
Cash
|
National standards: other
|
Accrual
|
IPSAS modified for the local context
|
No data
|
Marshall Islands |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Mauritania |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Mauritius |
Partial Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS with no modifications
|
|
Mexico |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
|
Moldova |
Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
|
Monaco |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Mongolia |
Partial Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS with no modifications
|
|
Montenegro |
Cash
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Morocco |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Mozambique |
Cash
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Myanmar |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Namibia |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Nauru |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Nepal |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
No data
|
Netherlands |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
No data
|
New Zealand |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Nicaragua |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Niger |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Nigeria |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS with no modifications
|
No data
|
North Korea |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
North Macedonia |
Cash
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Norway |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
|
Oman |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Pakistan |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Palau |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Palestine |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Panama |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Papua New Guinea |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Paraguay |
Partial Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Peru |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
IPSAS with no modifications
|
|
Philippines |
Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Poland |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Portugal |
Partial Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
No data
|
Puerto Rico |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Qatar |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Republic of Congo |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
República de Venezuela |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Romania |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Russian Federation |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Rwanda |
Partial Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
No data
|
Samoa |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
|
San Marino |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Sao Tome and Principe |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
No data
|
Saudi Arabia |
Cash
|
National standards: other
|
Accrual
|
IPSAS modified for the local context
|
No data
|
Senegal |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Serbia, Republic of |
Partial Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS modified for the local context
|
No data
|
Seychelles |
Partial Accrual
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
No data
|
Sierra Leone |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS with no modifications
|
|
Singapore |
Cash
|
National standards: other
|
Cash
|
National standards: other
|
|
Slovakia |
Partial Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Slovenia |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Solomon Islands |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
No data
|
Somalia |
Cash
|
IPSAS with no modifications
|
Cash
|
IPSAS with no modifications
|
|
South Africa |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
|
South Sudan |
Partial Accrual
|
IPSAS modified for the local context
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Spain |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Sri Lanka |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards with reference to IPSAS
|
|
Suriname |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Sweden |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
|
Switzerland |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Syria |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Tajikistan |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Tanzania, United Republic of |
Accrual
|
IPSAS with no modifications
|
Accrual
|
IPSAS with no modifications
|
|
Thailand |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Togo |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
No data
|
Tonga |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
IPSAS modified for the local context
|
No data
|
Trinidad And Tobago |
Cash
|
National standards: other
|
No data yet
|
IPSAS with no modifications
|
|
Tunisia |
Cash
|
National standards: other
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Türkiye |
Accrual
|
IPSAS modified for the local context
|
Accrual
|
IPSAS modified for the local context
|
|
Turkmenistan |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Tuvalu |
Partial Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
No data
|
Uganda |
Partial Accrual
|
IPSAS modified for the local context
|
Partial Accrual
|
IPSAS modified for the local context
|
|
Ukraine |
Accrual
|
National standards with reference to IPSAS
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
United Arab Emirates |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
United Kingdom |
Accrual
|
National standards based on IFRS
|
Accrual
|
National standards based on IFRS
|
|
United States of America |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Uruguay |
Partial Accrual
|
National standards: other
|
Partial Accrual
|
National standards: other
|
|
Uzbekistan |
Partial Accrual
|
National standards with reference to IPSAS
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Vanuatu |
Accrual
|
National standards: other
|
Accrual
|
National standards: other
|
|
Vietnam |
Partial Accrual
|
IPSAS modified for the local context
|
Accrual
|
National standards with reference to IPSAS
|
No data
|
Yemen |
No data yet
|
No data yet
|
No data yet
|
No data yet
|
No data
|
Zambia |
Cash
|
IPSAS with no modifications
|
Partial Accrual
|
National standards with reference to IPSAS
|
No data
|
Zimbabwe |
Cash
|
National standards: other
|
Accrual
|
IPSAS modified for the local context
|
No data
|