Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector...
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| Language: | English |
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World Bank, Washington, DC
2018
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| Online Access: | http://documents.worldbank.org/curated/en/637021520634430574/Serbia-Public-sector-accounting-review-report-on-the-enhancement-of-public-sector-financial-reporting http://hdl.handle.net/10986/29535 |
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okr-10986-295352021-09-17T05:12:16Z Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting World Bank Group PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR REFORM FINANCIAL ACCOUNTABILITY NATIONAL GOVERNANCE BUDGET EXECUTION PUBLIC SPENDING ACCOUNTING STANDARDS BUDGET SYSTEM GOVERNMENT FINANCE STATISTICS MONITORING AUDITING FINANCIAL REPORTING The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS. 2018-03-28T18:22:33Z 2018-03-28T18:22:33Z 2017-06 Report http://documents.worldbank.org/curated/en/637021520634430574/Serbia-Public-sector-accounting-review-report-on-the-enhancement-of-public-sector-financial-reporting http://hdl.handle.net/10986/29535 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work Europe and Central Asia Serbia |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR REFORM FINANCIAL ACCOUNTABILITY NATIONAL GOVERNANCE BUDGET EXECUTION PUBLIC SPENDING ACCOUNTING STANDARDS BUDGET SYSTEM GOVERNMENT FINANCE STATISTICS MONITORING AUDITING FINANCIAL REPORTING |
| spellingShingle |
PUBLIC FINANCIAL MANAGEMENT PUBLIC SECTOR REFORM FINANCIAL ACCOUNTABILITY NATIONAL GOVERNANCE BUDGET EXECUTION PUBLIC SPENDING ACCOUNTING STANDARDS BUDGET SYSTEM GOVERNMENT FINANCE STATISTICS MONITORING AUDITING FINANCIAL REPORTING World Bank Group Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| geographic_facet |
Europe and Central Asia Serbia |
| description |
The government’s public financial
management (PFM) Reform Program 2016-2020 foresees the
gradual transition of public sector financial reporting from
a cash basis to an accrual basis of accounting and the
application of International Public Sector Accounting
Standards (IPSAS). This will significantly improve the
quality of financial information and should enable better
informed decision-making, more efficient use of public funds
and resources and improved fiscal performance. This Report
on the Enhancement of Public Sector Financial Reporting is
one output of the Serbia Public Sector Accounting Reform
Technical Assistance project funded by the Swiss State
Secretariat for Economic Affairs (SECO) through the
Strengthening Accountability and Fiduciary Environment
(SAFE) Trust Fund under the Public Sector Accounting and
Reporting Program (PULSAR) which provides support for the
development and implementation of public sector accounting
standards. This report supports the development of a plan
towards that goal by assessing the institutional framework
for public sector accounting as well as the gap between
Serbian public sector generally accepted accounting
principles (PS GAAP) and IPSAS. |
| format |
Report |
| author |
World Bank Group |
| author_facet |
World Bank Group |
| author_sort |
World Bank Group |
| title |
Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| title_short |
Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| title_full |
Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| title_fullStr |
Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| title_full_unstemmed |
Serbia Public Sector Accounting Review : Report on the Enhancement of Public Sector Financial Reporting |
| title_sort |
serbia public sector accounting review : report on the enhancement of public sector financial reporting |
| publisher |
World Bank, Washington, DC |
| publishDate |
2018 |
| url |
http://documents.worldbank.org/curated/en/637021520634430574/Serbia-Public-sector-accounting-review-report-on-the-enhancement-of-public-sector-financial-reporting http://hdl.handle.net/10986/29535 |
| _version_ |
1764469534178148352 |