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...

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Autor principal: Flynn, Suzanne
Altres autors: Cavanagh, Joe, Moretti, Delphine
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2016.
Col·lecció:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Accés en línia:Full text available on IMF