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AALejournalIMF012430 |
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|c 5.00 USD
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|z 9781462371730
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Khan, Abdul.
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|a Transition to Accrual Accounting /
|c Abdul Khan, Stephen Mayes.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2009.
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|a 1 online resource (24 pages)
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|a Technical Notes and Manuals
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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 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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|a Mode of access: Internet
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|a Mayes, Stephen.
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2009/002
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/005/2009/002/005.2009.issue-002-en.xml
|z IMF e-Library
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