AAAG GUIDELINES FOR DRAFTING ROBUST PUBLIC FINANCIAL MANAGEMENT (PFM) LAWS
The African Association of Accountants General (AAAG) has increasingly received requests from member countries for examples of Public Financial Management (PFM) Acts to guide the drafting, review or modernisation of […]
AAAG MODEL PUBLIC FINANCIAL MANAGEMENT ACT, 2026
This Model Public Financial Management Act provides a non-authoritative harmonised legislative framework that AAAG member countries may adapt when drafting, reviewing or modernising national PFM legislation. It establishes a benchmark […]
AAAG APPLICATION GUIDANCE ON IPSAS 26: IMPAIRMENT OF CASH-GENERATING ASSETS
This guidance translate IPSAS 26 into practical public sector accounting guidance and explains how entities should identify cash-generating assets and cash-generating units, assess indicators of impairment, measure recoverable amount, recognise […]
AAAG APPLICATION GUIDANCE ON IPSAS 21: IMPAIRMENT OF NON-CASH-GENERATING ASSETS
These Application Guidances provide practical accounting guidance for the impairment of non-cash-generating assets. They are designed to assist public sector entities to apply IPSAS 21 in a simplified and consistent […]
AAAG Model Government-Wide Integrated Risk Management Guide
The African Association of Accountants General (AAAG) presents this Model Government-Wide Integrated Risk Management (GW-IRM) Guide as a strategic reference framework to support Member Countries in strengthening their national capacity […]
AAAG Framework for Detection of Illicit Financial Flows: A Strategic and Operational Guide for Offices of Accountants-General in Africa
Illicit Financial Flows (IFFs) continue to undermine domestic resource mobilisation, distort public financial management systems, and weaken fiscal sovereignty across Africa. Offices of Accountants General, by virtue of their control […]
IPSAS 32 APPLICATION GUIDELINES
These guidelines prescribe the accounting treatment for service concession arrangements by the grantor. This version is based on the original IPSAS 32 as issued by the International Public Sector Accounting […]
AAAG First Time Adoption Of Accrual Accounting Guidelines
The AAAG First Time Adoption(AFTA) of the Accrual Accounting Guide is a one-time application guidance primarily designed to assist member countries migrating from cash accounting to the accrual basis. It can be […]
Transition Guide to Accrual Accounting
The “AAAG Transition Guide to Accrual Accounting” (May 2024) is a comprehensive resource designed to support African governments in transitioning from cash accounting to accrual accounting in the public sector, following International […]
PPE Accounting Guidelines
The AAAG PPE (APPE) Accounting Guide is designed to provide technical accounting guidance on the application of the principles set out in IPAS 45 on the treatment of PPE (also known as […]
