Transition to Accrual Accounting

Author/Editor:

Abdul Khan ; Stephen Mayes

Publication Date:

September 21, 2009

Electronic Access:

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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. 2009/02

Subject:

English

Publication Date:

September 21, 2009

ISBN/ISSN:

9781462371730/2075-8669

Stock No:

TNMEA2009002

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

24

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