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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מידע ביבליוגרפי
מחבר ראשי: Flynn, Suzanne
מחברים אחרים: Cavanagh, Joe, Moretti, Delphine
פורמט: כתב-עת
שפה:English
יצא לאור: Washington, D.C. : International Monetary Fund, 2016.
סדרה:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
גישה מקוונת:Full text available on IMF