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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Flynn, Suzanne
Weitere Verfasser: Cavanagh, Joe, Moretti, Delphine
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2016.
Schriftenreihe:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Online Zugang:Full text available on IMF