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Regional Challenges and Key Success Factors to Implementation of IPSAS. Prof. Dr. Andreas Bergmann Chair IPSAS Board CReCER 2012 Managua, Nicaragua 2 9 October 2012 (by-invitation-only event). Transparency and Accountability. Government accounting and budgeting is relevant.

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Regional challenges and key success factors to implementation of ipsas

Regional Challenges and Key Success Factors to Implementation of IPSAS

Prof. Dr. Andreas Bergmann

Chair IPSAS Board

CReCER 2012

Managua, Nicaragua

29 October 2012 (by-invitation-only event)


Transparency and accountability

Transparency and Accountability Implementation of

Government accounting and budgeting is relevant

Credit Ratings (S&P) – Latin America bias? Reputation?


Transparency and accountability1

Transparency and Accountability Implementation of

Accrual accounting is generally accepted

  • After 20+ years of reform

    • About 70 countries are on accrual accounting, thereof about 50 on IPSAS basis or heading there

    • In some additional countries sub-national levels are on accrual accounting even if national level is still on cash

    • None of the reforms have been reverted

    • Accrual accounting provides cash information (in the cash flow statement)

    • Broad consensus: Accrual accounting enhances transparency and improves decision making – especially in respect of investments (e.g. infrastructure) and liabilities (e.g. the non-government-bond types)


Transparency and accountability2

Transparency and Accountability Implementation of

Need for an integrated system


Transparency and accountability3

Transparency and Accountability Implementation of

Why, when and how

  • Why? Improve accountability and decision making

  • When? Now – why wait …

  • How? As part of an integrated reform!