<Li> Botswana - Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash - basis IPSAS . </Li> <Li> Brazil - The Federal Government of Brazil has announced plans to fully implement IPSAS by 2012 . </Li> <Li> Bulgaria - Applies modified cash basis . Some initiatives to adopt IPSAS, but no concrete plan . </Li> <Li> Cambodia - Process in place to adopt accrual basis IPSAS . </Li>

What are the implications of ipsas requirements government controlled entities