Документы и доклады
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PFM Capacity Development as part of the Broad PFM Reform (Английский)
Governments run complex operations disbursing and raising more money than most large business enterprises. Increasingly complex demands of government require a step change in skills and capacities: pressure...
Типу документа: Доклад/ отчет Номер отчета: 188771 Дата подготовки документа: 1 апреля 2024 года Тип раскрытия информации: Disclosed Автор: Balabushko,Oleksii
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Good Practice Template to Public Sector Accounting Reform : Roadmap (Английский)
Many countries have found that developing a reform roadmap at the initial phase of public sector accounting reform is helpful in conceptualizing the approach and sequencing of action. At the first FINCOP...
Типу документа: Доклад/ отчет Номер отчета: 188768 Дата подготовки документа: 1 апреля 2024 года Тип раскрытия информации: Disclosed Автор: World Bank
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A Good Practice Outline of the Multipurpose Chart of Accounts (Английский)
The PULSAR Program, launched in 2017, is a regional and country level program for 13 beneficiary countries in Europe and Central Asia. The objectives and scope of the PULSAR Program are jointly determined...
Типу документа: Доклад/ отчет Номер отчета: 188769 Дата подготовки документа: 1 апреля 2024 года Тип раскрытия информации: Disclosed Автор: World Bank
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Public Sector Accounting Assessment (PULSE) Tool User Manual (Английский)
The PULSE web-based tool facilitates the management of a PULSE assessment. Since the assessment process may take up to six months and involves many experts to perform tasks (like scoring and quality assurance)...
Типу документа: Доклад/ отчет Номер отчета: 188766 Дата подготовки документа: 30 июня 2023 года Тип раскрытия информации: Disclosed Автор: World Bank
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Consolidation of Financial Statements at Different Levels of Government : Technical Note (Английский)
The main objective of this technical note is to identify, explore, and present an integrated process to facilitate the consolidation of financial statements in the public sector and the compilation of...
Типу документа: Доклад/ отчет Номер отчета: 188772 Дата подготовки документа: 31 декабря 2022 года Тип раскрытия информации: Disclosed Автор: Dmitri Gourfinkel
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Public Sector Accounting Reform Status in PULSAR Countries (Английский)
The Public Sector Accounting and Reporting (PULSAR) is a regional and country-level program targeting the Western Balkans and the European Union (EU) Eastern Partnership countries to support the development...
Типу документа: Доклад/ отчет Номер отчета: 188770 Дата подготовки документа: 31 декабря 2021 года Тип раскрытия информации: Disclosed Автор: Bergmann,Andreas
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Public Sector Accounting Assessment (PULSE) Handbook (Английский)
Efficient and effective public sector accounting (PSA) systems enable governments to provide information on an entity’s overall financial position, its assets and liabilities, and its revenues and expenditures...
Типу документа: Доклад/ отчет Номер отчета: 188767 Дата подготовки документа: 31 декабря 2021 года Тип раскрытия информации: Disclosed Автор: World Bank
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Strengthening Fixed Asset Management through Public Sector Accounting (Английский)
Execution of core government functions and public sector service delivery crucially relies on the availability of effectively managed public sector assets. A well informed and evidence-based management...
Типу документа: Доклад/ отчет Номер отчета: 188774 Дата подготовки документа: 30 ноября 2020 года Тип раскрытия информации: Disclosed Автор: Horni, Pascal,Fuchs, Sandro,Gourfinkel,Dmitri
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Benchmarking Guide : Integrating Public Sector Accounting and Government Finance Statistics - Addressing the Differences between International Public Sector Accounting Standards, Government Finance Statistics, and the European System of Accounts (Английский)
Public sector accounting (PSA) and government finance statistics (GFS) fulfil different purposes within a holistic public financial management cycle. PSA is focused on recording and presenting financial...
Типу документа: Доклад/ отчет Номер отчета: 188776 Дата подготовки документа: 31 мая 2019 года Тип раскрытия информации: Disclosed Автор: World Bank
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Report on the Enhancement of Public Sector Financial Reporting (REPF) : Diagnostic Tool (Английский)
The report on the enhancement of public sector financial reporting toolkit (REPF) was developed by the World Bank’s Europe and Central Asia region (ECA) to promote improvements in public sector financial...
Типу документа: Доклад/ отчет Номер отчета: 188765 Дата подготовки документа: 28 февраля 2019 года Тип раскрытия информации: Disclosed Автор: World Bank