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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Flynn, Suzanne
Muut tekijät: Cavanagh, Joe, Moretti, Delphine
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2016.
Sarja:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Linkit:Full text available on IMF