Annexes (p. 59-73): 1. List of IPSAS (2010 IFAC handbook of international public sector accounting pronouncements) -- 2. Perceived importance of each IPSAS as identified by participating organizations -- 3. Process flow for transition to IPSAS implementation -- 4. A success story : the WFP process -- 5. Overview of action to be taken by participating organizations on JIU recommendations. Includes bibliographical references.