Https://www.ifac.org /system/files/Accoun Ting-Basis-by-Countr Y.pdf

Countries' accounting basis for the most recently completed financial year:
Africa:
- Angola: Cash
- Benin: Not specified
- Burundi: Accrual
- Cameroon: Cash
- Central African Republic: Cash
- Chad: Not specified
- Comoros: Cash
- Congo: Not specified
- Democratic Republic of the Congo: Accrual
- Egypt: Not specified
- Gabon: Cash
- Gambia: Cash transitioning to accrual
- Ghana: Cash transitioning to accrual
- Guinea-Bissau: Not specified
- Kenya: Cash
- Lesotho: Cash transitioning to accrual
- Liberia: Cash
- Madagascar: Cash transitioning to accrual
- Malawi: Not specified
- Mali: Cash transitioning to accrual
- Mauritius: Cash transitioning to accrual
- Morocco: Not specified
- Mozambique: Cash
- Nigeria: Cash
- Rwanda: Cash transitioning to accrual
- Sao Tome and Principe: Cash
- Senegal: Cash transitioning to accrual
- Seychelles: Cash transitioning to accrual
- Sierra Leone: Cash transitioning to accrual
- Somalia: Cash
- South Africa: Cash transitioning to accrual
- South Sudan: Cash transitioning to accrual
- Sudan: Not specified
- Swaziland: Cash transitioning to accrual
- Western Sahara: Not specified

Americas:
- Anguilla: Cash
- Antigua and Barbuda: Cash transitioning to accrual
- Argentina: Not specified
- Aruba: Cash transitioning to accrual
- Bahamas: Cash transitioning to accrual
- Barbados: Accrual
- Belize: Cash
- Bermuda: Not specified
- Bolivia: Accrual
- Brazil: Cash transitioning to accrual
- British Virgin Islands: Cash
- Canada: Accrual
- Cayman Islands: Accrual
- Chile: Accrual
- Colombia: Accrual
- Costa Rica: Cash
- Dominican Republic: Cash transitioning to accrual
- Ecuador: Accrual
- El Salvador: Accrual
- Guatemala: Accrual
- Guyana: Cash
- Honduras: Accrual
- Jamaica: Cash
- Mexico: Other
- Montserrat: Cash
- Nicaragua: Cash
- Panama: Other
- Paraguay: Cash
- Peru: Accrual
- Saint Kitts and Nevis: Not specified
- Saint Lucia: Cash transitioning to accrual
- Saint Vincent and the Grenadines: Cash transitioning to accrual
- Suriname: Cash
- Trinidad And Tobago: Cash
- Turks and Caicos Islands: Cash transitioning to accrual
- United States: Accrual
- Uruguay: Cash

Asia:
- Brunei: Not specified
- Cambodia: Cash transitioning to accrual
- China: Cash transitioning to accrual
- Chinese Taiwan: Other
- East Timor: Cash
- Hong Kong, SAR: Accrual
- Indonesia: Accrual
- Japan: Accrual
- Kazakhstan: Accrual
- Korea: Accrual
- Korea, Democratic People's Republic of: Other
- Kyrgyzstan: Cash
- Laos: Cash
- Mongolia: Accrual
- Tajikistan: Not specified
- Turkmenistan: Not specified
- Uzbekistan: Cash transitioning to accrual