Accounting Basis by Country
Egypt Africa Northern Africa Morocco Africa Northern Africa Sudan Africa Northern Africa Western Sahara Africa Northern Africa Angola Africa Sub-Saharan Africa Benin Africa Sub-Saharan Africa Burundi Africa Sub-Saharan Africa Cameroon Africa Sub-Saharan Africa Central African Republic Africa Sub-Saharan Africa Chad Africa Sub-Saharan Africa Comoros Africa Sub-Saharan Africa Congo Africa Sub-Saharan Africa Democratic Republic of the Congo Africa Sub-Saharan Africa Gabon Africa Sub-Saharan Africa Gambia Africa Sub-Saharan Africa transitioning to accrual Ghana Africa Sub-Saharan Africa transitioning to accrual Guinea-Bissau Africa Sub-Saharan Africa Kenya Africa Sub-Saharan Africa Lesotho Africa Sub-Saharan Africa transitioning to accrual Liberia Africa Sub-Saharan Africa Madagascar Africa Sub-Saharan Africa transitioning to accrual Malawi Africa Sub-Saharan Africa Mali Africa Sub-Saharan Africa transitioning to accrual Mauritius Africa Sub-Saharan Africa transitioning to accrual Mozambique Africa Sub-Saharan Africa Nigeria Africa Sub-Saharan Africa Rwanda Africa Sub-Saharan Africa transitioning to accrual Sao Tome and Principe Africa Sub-Saharan Africa Senegal Africa Sub-Saharan Africa transitioning to accrual
Seychelles Africa Sub-Saharan Africa transitioning to accrual Sierra Leone Africa Sub-Saharan Africa transitioning to accrual Somalia Africa Sub-Saharan Africa South Africa Africa Sub-Saharan Africa transitioning to accrual South Sudan Africa Sub-Saharan Africa transitioning to accrual Swaziland Africa Sub-Saharan Africa transitioning to accrual Anguilla Antigua and Barbuda transitioning to accrual Argentina Aruba transitioning to accrual Bahamas transitioning to accrual Barbados Belize Bolivia Brazil transitioning to accrual British Virgin Islands Cayman Islands Chile Colombia
Costa Rica Dominican Republic Ecuador El Salvador Guatemala Guyana Honduras Jamaica Mexico Montserrat Nicaragua Panama Paraguay Peru Saint Kitts and Nevis Saint Lucia transitioning to accrual Other Other transitioning to accrual
Saint Vincent and the Grenadines transitioning to accrual Suriname Trinidad And Tobago Turks and Caicos Islands transitioning to accrual Uruguay Bermuda Northern America Canada Northern America United States Northern America Kazakhstan Asia Central Asia Kyrgyzstan Asia Central Asia Tajikistan Asia Central Asia Turkmenistan Asia Central Asia Uzbekistan Asia Central Asia transitioning to accrual China Asia Eastern Asia transitioning to accrual Chinese Taiwan Asia Eastern Asia Other Hong Kong, SAR Asia Eastern Asia Japan Asia Eastern Asia Korea Asia Eastern Asia Korea, Democratic People's Republic of Asia Eastern Asia Other Mongolia Asia Eastern Asia Brunei Asia South-eastern Asia Cambodia Asia South-eastern Asia transitioning to accrual East Timor Asia South-eastern Asia Indonesia Asia South-eastern Asia Laos Asia South-eastern Asia
Malaysia Asia South-eastern Asia transitioning to accrual Philippines Asia South-eastern Asia Singapore Asia South-eastern Asia Thailand Asia South-eastern Asia Vietnam Asia South-eastern Asia Afghanistan Asia Southern Asia Bangladesh Asia Southern Asia Bhutan Asia Southern Asia India Asia Southern Asia Iran Asia Southern Asia Maldives Asia Southern Asia Nepal Asia Southern Asia Pakistan Asia Southern Asia Sri Lanka Asia Southern Asia Armenia Asia Western Asia Azerbaijan Asia Western Asia Bahrain Asia Western Asia Cyprus Asia Western Asia Georgia Asia Western Asia Iraq Asia Western Asia Israel Asia Western Asia Jordan Asia Western Asia Kuwait Asia Western Asia Lebanon Asia Western Asia Saudi Arabia Asia Western Asia Turkey Asia Western Asia United Arab Emirates Asia Western Asia Yemen Asia Western Asia Bulgaria Europe Eastern Europe Czech Republic Europe Eastern Europe Hungary Europe Eastern Europe
Moldova Europe Eastern Europe Other Poland Europe Eastern Europe Romania Europe Eastern Europe Russia Europe Eastern Europe Slovakia Europe Eastern Europe Ukraine Europe Eastern Europe Other Denmark Europe Northern Europe Estonia Europe Northern Europe Finland Europe Northern Europe Iceland Europe Northern Europe Ireland Europe Northern Europe Latvia Europe Northern Europe Lithuania Europe Northern Europe Norway Europe Northern Europe Sweden Europe Northern Europe United Kingdom Europe Northern Europe Albania Europe Southern Europe Bosnia and Herzegovina Europe Southern Europe Croatia Europe Southern Europe Other Greece Europe Southern Europe transitioning to accrual Italy Europe Southern Europe Macedonia, former Yugoslav Republic of Europe Southern Europe Malta Europe Southern Europe Montenegro Europe Southern Europe Portugal Europe Southern Europe transitioning to accrual Serbia Europe Southern Europe Slovenia Europe Southern Europe Other Spain Europe Southern Europe Vatican City Europe Southern Europe
Austria Europe Western Europe Belgium Europe Western Europe France Europe Western Europe Germany Europe Western Europe Luxembourg Europe Western Europe Netherlands Europe Western Europe Switzerland Europe Western Europe Australia Oceania Australia and New Zealand New Zealand Oceania Australia and New Zealand Fiji Oceania Melanesia Papua New Guinea Oceania Melanesia Solomon Islands Oceania Melanesia Vanuatu Oceania Melanesia Guam Oceania Micronesia Kiribati Oceania Micronesia Marshall Islands Oceania Micronesia Micronesia, Federated States of Oceania Micronesia Nauru Oceania Micronesia Northern Mariana Islands Oceania Micronesia Palau Oceania Micronesia American Samoa Oceania Polynesia Cook Islands Oceania Polynesia Samoa Oceania Polynesia Tonga Oceania Polynesia Tuvalu Oceania Polynesia