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[en] the PwC global survey analyses key aspects of government accounting and financial reporting in terms of three themes. 1- Government accounting and financial reporting, today and tomorrow. The dynamic for accrual accounting. To establisha baseline understanding of current government accounting and reporting rules, as well as budgetary and auditing practices, and show the rends in terms of reform initiatives that are currently in progress around the world. 2- Making the transition to accrual accounting: benefits and challenges. To understand the impact on governments of the transition, or possible transition, to accrual accounting standards based on IPSAS or equivalent and learn more about the resulting benefits and challenges. 3- The future of the government finance function. To put government accounting in the context of the wider finance function and evaluate governments' performance in various aspects of financial management, and get insight into how governments envision moving this forward.