Transition to Accrual Accounting
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform?
Series:
Technical Notes and Manuals No. 2009/002
Subject:
Accounting standards Accrual accounting Budget planning and preparation Financial statements Fiscal accounting and reporting Public financial management (PFM)
English
Publication Date:
September 21, 2009
ISBN/ISSN:
9781462371730/2075-8669
Stock No:
TNMEA2009002
Pages:
24
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