Web links to material about countries' and organizations' IPSAS adoption and to organizations involved in supporting IPSAS adoption.

Accrual Accounting in Europe: FEE Study 2007

Paper published by the European Federation of Accountants (FEE) in January 2007 describes progress made by European countries in the implementation of accrual accounting in the public sector. There is an 80 per cent adoption of some form of accrual accounting across public sector bodies. The paper notes that it is becoming more likely that public sector organizations will use IPSAS as the basis for introducing accounting standards. Countries well advanced in accrual accounting within their public sectors include: Denmark, Finland, Latvia, Estonia and the United Kingdom.

Public Sector Accounting and Budgeting Reform: Main Issues Involved with Special Focus on the Arab World

This paper, by Mr Hassan Ouda of Tilburg University, was presented to the ESCWA's Expert Consultative Meeting on Public Administration and Public Accounting Development in July 2003. It outlines the need for changes in the government accounting and budgeting system, and discusses the link between management reform and accounting and budgeting reform.