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Public Sector Financial Reporting

Read the latest insights on financial reporting and accounting in the public sector, including developments in International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS). Find out more about how governments around the world are adopting accrual accounting and producing financial reports similar to those used in the private sector, and the public sector specific issues they need to consider.

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Latest IPSASB developments

The International Public Sector Accounting Standards Board (IPSASB) held their first virtual board meeting in June, due to the restrictions imposed by COVID-19. Henning Diederichs FCA provides a brief update on developments.

IPSASB staff Q&A addresses climate change

Q&A document highlighting the relevant standards and guidance to help stakeholders in the public sector understand how to provide clear, comparable, and relevant information on climate change.

Reports and analysis