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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Glavni avtor: Flynn, Suzanne
Drugi avtorji: Cavanagh, Joe, Moretti, Delphine
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2016.
Serija:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Online dostop:Full text available on IMF