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