What would be the process of implementation? Full or partial? Pia Heyman, Head of Department Curt Johansson, Senior Adviser 2012-04-26 The Swedish National Financial Management Authority

Sweden Swedish accounting rules in central government mainly are in accordance to the IPSAS´s definitions, recognitions and measurements principles Disclosure demands in Sweden have been based on the needs of information for the users 2012-04-26

Partial implementation We do not recommend a full implementation of IPSAS for MS at this point Implementation could in a first step be limited to implementation of the definitions and principles of recognition and measurement of IPSAS Implementation on all levels? 2012-04-26

Integration in the accounting system Three kinds of accounting (financial statements, budget reports and national accounts) Part of the implementation process would handle methods to integrate the different information needs 2012-04-26

Pia Heyman pia.heyman@esv.se Curt Johansson curt.johansson@esv.se