Komponen Laporan Akuntansi Keuangan Pemerintah Berbasis akrual (IPSAS)

Menurut IPSAS (International Public Sector Accounting Standards) laporan keuangan akrual secara umum setidaknya terdiri dari

1. Statement of Financial Position (Neraca)
2. Statement of Financial Performance (Laporan Kinerja Keuangan)
3. Statement of Changes In Net Assets/Equity (Laporan Perubahan dalam Aset Bersih/Ekuitas)
4. Cash Flow Statement (Laporan Arus Kas)
5. Accounting Policies and Notes to The Financial Statements (Catatan atas Kebijakan Akuntansi dan Catatan atas Laporan Keuangan)

Komponen laporan keuangan, akuntansi pemerintah berbasis akrual (IPSAS) di Perancis

1. Neraca (Balance Sheet/Statement of Financial Position)
2. Laporan Surplus/Defisit (Surplus Defisit Statement: A Net Expense Statement, Net Sovereign Revenues Statement, A Net Operating Surplus/Deficit Statement For The Period)
3. Laporan Arus Kas (Cash Flow Statement)
4. Catatan atas Laporan Keuangan (Note to The Financial Statement)

Komponen laporan keuangan IPSAS di Swedia

1. Neraca (Statement of Financial Position)
2. Laporan Kinerja Keuangan (Statement of Financial Performance)
3. Laporan Arus Kas (Cash Flow Statement)
4. Laporan Apropriasi (Appropriation Report)
5. Laporan Kinerja (Performance Report)
6. Catatan atas Laporan Keuangan (Notes to the Financial Statements).