Support to the National Investment Planning and Implementation
The objective of this assignment is to identify and analyse options for introducing IPSAS in Serbian public sector. CPM provides the Treasury of the Republic of Serbia with policy advice on: What are the data and which is the best presentation method for selection and prioritisation of national investment projects? What infrastructure and organization could best support the process of data provision for the systems involved in preparation of investment strategy (some sort of institutional analyses?) Why are the data from accrual accounting system better then cash based? What is the benefit of accounting system using international accounting standards? What are the risks? What could be a transition strategy from the current cash based accounting system to that of the accrual?