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...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính: Flynn, Suzanne
Tác giả khác: Cavanagh, Joe, Moretti, Delphine
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 2016.
Loạt:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006
Truy cập trực tuyến:Full text available on IMF