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...
Автор: | |
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Інші автори: | , |
Формат: | Журнал |
Мова: | English |
Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2016.
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Серія: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/006 |
Онлайн доступ: | Full text available on IMF |