Transition to Accrual Accounting /

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving fro...

Deskribapen osoa

Xehetasun bibliografikoak
Egile nagusia: Khan, Abdul
Beste egile batzuk: Mayes, Stephen
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2009.
Saila:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/002
Sarrera elektronikoa:Full text available on IMF
Deskribapena
Gaia:This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform?
Alearen deskribapena:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Deskribapen fisikoa:1 online resource (24 pages)
Formatua:Mode of access: Internet
ISSN:2075-8669
Sartu:Electronic access restricted to authorized BRAC University faculty, staff and students