Transition to Accrual Accounting

 
Author/Editor: Abdul Khan ; Stephen Mayes
 
Publication Date: September 21, 2009
 
Electronic Access: Free Full text (PDF file size is 538KB).
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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. 2009/2
Subject(s): Government accounting

 
English
Publication Date: September 21, 2009
ISBN/ISSN: 9781462371730 Format: Paper
Stock No: TNMEA200902 Pages: 24
Price:
US$10.00 (Academic Rate:
US$10.00 )
 
 
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:
Free
 
 
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