Please use this identifier to cite or link to this item: https://doi.org/10.21256/zhaw-2785
Publication type: Working paper – expertise – study
Title: Serbia - public sector accounting review : report on the enhancement of public sector financial reporting
Authors : Warzecha, Iwona
Crnomarkovic, Aleksandar
Grafl, Antonia
Ganguli, Ranjan
Fuchs, Sandro
Jovanovic, Sinisa
DOI : 10.21256/zhaw-2785
Extent : 119
Issue Date: 2017
Publisher / Ed. Institution : World Bank Group
Publisher / Ed. Institution: Washington, D.C.
Language : English
Subject (DDC) : 350: Public administration
657: Accounting
Abstract: 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.
URI: https://digitalcollection.zhaw.ch/handle/11475/15991
License (according to publishing contract) : Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Marketing Management (IMM)
Appears in Collections:Publikationen School of Management and Law

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