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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Бібліографічні деталі
Автор: Flynn, Suzanne
Інші автори: Cavanagh, Joe, Moretti, Delphine
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2016.
Серія:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Онлайн доступ:Full text available on IMF