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...
| 第一著者: | |
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| その他の著者: | , |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2016.
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| シリーズ: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/006 |
| オンライン･アクセス: | Full text available on IMF |