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

2. 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

3. 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?

4. 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

5. Pia Heyman
Curt Johansson