Sequencing of IPSAS style reforms in Eastern Europe and Central Asia
2008). Sequencing of IPSAS style reforms in Eastern Europe and Central Asia. In: EGPA 2008. Rotterdam:(
The implementation of IPSAS requires a process which is needed to be guided. Conducting an international analysis supported by the World Bank the Institute for Public Management at the Zurich University of Applied Sciences (IPM-ZUAS) has revealed that several countries have implemented or have been in the process of implementing the IPSAS but on different stages. While a few countries are using cash based IPSAS, others are on their way to accrual based IPSAS without adopting cash basis IPSAS and some have already established accrual based under IPSAS.