|
|
|
|
|
|
Author/Editor:
|
Khan, Abdul ; Mayes, Stephen
|
|
|
|
|
|
Publication Date:
|
September 21, 2009
|
|
|
|
Electronic Access:
|
Free Full text
(PDF file size is 538KB).
Use the free
Adobe Acrobat Reader
to view this PDF file
|
|
|
|
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
|
|
|
|
|
|
|
|
|
Notes
|
Full text also available in Spanish.
|
|
|
|
|
|
|
|
|
English
|
|
|
|
|
|
|
Publication Date:
|
September 21, 2009
|
|
|
|
|
ISBN/ISSN:
|
978-1-58906-903-9 / 2075-8669
|
|
Format:
|
A web quality merged PDF
|
|
Stock No:
|
TNMET200902
|
|
Pages:
|
20
|
|
Price:
|
|
|
|
|
|
|
|
|
|
|
|
|
Please address any questions about this title to
publications@imf.org
|
|
|
