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|c 5.00 USD
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|z 9781451869767
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Terkper, Seth.
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|a Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries /
|c Seth Terkper.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2008.
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| 300 |
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|a 1 online resource (26 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2008/116
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2008/116/001.2008.issue-116-en.xml
|z IMF e-Library
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