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...

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Hlavní autor: Khan, Abdul
Další autoři: Mayes, Stephen
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2009.
Edice:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/002
On-line přístup:Full text available on IMF