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IPSASB Welcomes Pathways to Accrual, Digital Platform to Support Public Sector Transition from Cash to Accrual

Mar 2, 2022 | New York, New York | English

The International Public Accounting Standards Setting Board (IPSASB) welcomed the release of the new Pathways to Accrual, a digital platform with resources designed to help governments and other public sector entities planning and undertaking the transition from cash to accrual accounting including adopting and implementing International Public Sector Accounting Standards (IPSAS). The platform was developed by the International Federation of Accountants (IFAC) with content provided by the Chartered Institute of Public Finance and Accountancy (CIPFA) and feedback from IPSASB and other international stakeholders.  

With additional, easy to navigate digital content, Pathways to Accrual builds upon the IPSASB’s publication Study 14, Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. 

“There is significant accrual adoption and implementation activity underway across all regions of the world,” said Ian Carruthers, International Public Sector Accounting Standards Board (IPSASB) Chair. “By 2025, 50% of the jurisdictions in the 2021 International Public Sector Accountability Index are forecast to report on accrual basis, and Pathways to Accrual will be instrumental in supporting both these transitions and the many others planned for subsequent years.” 

To access the platform, visit 

To explore accrual-based reporting frameworks and IPSAS adoption globally, visit the International Public Sector Financial Accountability Index. 

About the IPSASB 

The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact