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...
| Автор: | |
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| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Серія: | IMF Working Papers; Working Paper ;
No. 1996/073 |
| Онлайн доступ: | Full text available on IMF |