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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Detalles Bibliográficos
Autor principal: Flynn, Suzanne
Otros Autores: Cavanagh, Joe, Moretti, Delphine
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2016.
Colección:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Acceso en línea:Full text available on IMF