Implementing Accrual Accounting in the Public Sector /

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes th...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Flynn, Suzanne
مؤلفون آخرون: Cavanagh, Joe, Moretti, Delphine
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2016.
سلاسل:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
الوصول للمادة أونلاين:Full text available on IMF