Position Paper: IPSAS Accrual — April 2026 — Français
0 Downloads
Across much of Africa, governments still make long-term fiscal decisions using short-horizon financial information. Cash and modified-cash systems help monitor liquidity and budget execution, but they do not provide a complete picture of the assets controlled by governments, the liabilities already incurred, or the fiscal risks accumulating outside the purview of cash accounting. The result is partial visibility, incomplete accountability, and weaker decision-making.