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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Khan, Abdul
Weitere Verfasser: Mayes, Stephen
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2009.
Schriftenreihe:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/002
Online Zugang:Full text available on IMF
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520 3 |a 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? 
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700 1 |a Mayes, Stephen. 
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