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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Detaylı Bibliyografya
Yazar: Flynn, Suzanne
Diğer Yazarlar: Cavanagh, Joe, Moretti, Delphine
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2016.
Seri Bilgileri:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Online Erişim:Full text available on IMF