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International Federation of Accountants website
The International Federation of Accountants (IFAC) website.
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2013 Handbook of International Public Sector Accounting Pronouncements (IFAC. 2011)
2013 Handbook of International Public Sector Accounting PronouncementsThis Handbook contains the complete set of the International Public Sector Accounting Standards Board’s (IPSASB’s) pronouncements…
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Recommendation of the Council for Budgetary Governance
The budget is a central policy document of government, showing how annual and multi-annual objectives will be prioritized and achieved. Alongside other instruments of government policy – such as laws…
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Government Finance Statistics Manual 2014
IMF guidelines on how to report government fiscal statistics.
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Contingent Liabilities : Issues and Practice
A seminal paper on managing contingent liabilities, including to PPP projects. Includes case studies to illustrate management challenges and practices from different countries and issues. Case…
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Best Practices in Public-Private Partnerships Financing in Latin America: the role of subsidy mechanisms
Latin America has seen buoyant investment in private infrastructure projects over the period since 2005, weathering the global financial crisis better than most regions and even seeing an upsurge in…
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Public-Private Partnerships: The Relevance of Budgeting
This article examines the budgetary implications of public-private partnerships (PPPs) and how to strengthen budgetary review, budget treatment, accounting and assessment of PPPs.
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Financing Infrastructure and Monitoring Fiscal Risks at the Subnational Level
This paper explores the building blocks of an institutional framework to govern borrowing by subnational entities to finance infrastructure investment. The framework should help in achieving…
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The Fiscal Transparency Code
Manual on Fiscal Transparency. Manual for public sector disclosure of fiscal reporting. The manual provides a framework for responsibilities for transparency, the transparency of the budget…
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Manual on Fiscal Transparency (IMF. 2007)
Manual for public sector disclosure of fiscal reporting. The manual provides a framework for responsibilities for transparency, the transparency of the budget process, and openness and integrity of…
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Public-Private Partnerships: In Pursuit of Risk Sharing and Value for Money
Through a joint regulatory and budgetary perspective, this book undertakes a systematic analytical discussion of questions associated with PPPs. The aim is to provide governments with a toolkit…
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Public Investment and Public-Private Partnerships: Addressing Infrastructure Challenges and Managing Fiscal Risks
This book grew out of a seminar on "Strengthening Public Investment and Managing Fiscal Risks from Public-Private Partnerships" that took place in Budapest during March 7-8, 2007. The seminar was…
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Fiscal Policy, Hidden Deficits, and Currency Crises
Budget deficits, as conventionally measured, suffer from many measurement and methodological problems. Researchers who have used these conventional deficits to explain currency crises, therefore,…
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Contingent Government Liabilities: A Hidden Risk For Fiscal Stability
Governments are facing increasing fiscal risks and uncertainties. There are four main ways governments can address fiscal risks: (a) control the contingent as well as direct, and implicit as…
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France - PPP Units and Related Institutional Framework (EPEC. 2012)
The report surveys the developments in PPP legislations and institutions in France. It describes the role of the central PPP unit (MAPPP) in relation with other PPP units in respective line…
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Dedicated PPP Unit of the South African Treasury (Burger, Philippe. 2006)
This paper provides a review of the PPP program in South Africa and its dedicated PPP unit.Dedicated public-private partnership (PPP) units are organizations set up with full or partial aid of the…
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Public-Private Partnership Agencies : A global perspective
A review of PPP units with a focus of experience of developed countries. The report includes case studies and reviews the key aspects of eight difference agencies.
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India: Building capacities for public private partnerships
The report reviews the international experience in developing capacities for PPPs, particularly on how capacities for identifying, procuring and managing PPPs are developed and could be further…
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Public–Private Partnership Infrastructure Projects: Case Studies from the Republic of Korea (Kim, Jay-Hyung, Jungwook Kim, Sunghwan Shin, and Seung-yeon Lee. 2011)
The Republic of Korea has rich experience in implementing PPP projects for almost a decade. This experience provides valuable lessons for most DMCs and that merits wider dissemination. The two-volume…
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Public-Private Partnership Units: What Are They, And What Do They Do?
A short note reviewing several country experiences with PPP units, and provides high-level recommendations to improve governance and their effectiveness.
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Public Private Partnership Units: Lessons for their design and use in infrastructure
This report originated as part of a joint initiative between the Public Private Infrastructure Advisory Facility (PPIAF) and the East Asia and Pacific Sustainable Development Department of the World…
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Implementing a framework for managing fiscal commitments from public-private partnerships
This note provides guidance on managing fiscal risks from PPPs during approval and implementation. The note provides practical adivce on how to: consistently identify and assess fiscal commitments…
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A Framework for evaluating the implementation of Private Finance Initiative projects
This current best practice model sets out six functions used to manage complex capital investment programmes, the tasks associated with each, what good looks like, and case studies of how Departments…
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PPP Risk Allocation Tool 2019 Edition - Water and Waste
This guidance tool is aimed to be used in conjunction with the World Bank’s Guidance on PPP Contractual Provisions 2019 Edition.
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Multilateral Development Banks and Private Sector Engagement for Sustainable Development
This publication discusses the engagements and initiatives of multilateral development banks and the private sector to attain the 2030 Sustainable Development Goals.