The Case for Accrual Recording in the IMF's Government Finance Statistics System /
This paper investigates whether the planned revision of the IMF's A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the previous manual. The paper concludes that the revised manual should advocate an accrual b...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Loạt: | IMF Working Papers; Working Paper ;
No. 1996/073 |
| Truy cập trực tuyến: | Full text available on IMF |