Transition to Accrual Accounting / Abdul Khan, Stephen Mayes.

Author
Khan, Abdul [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2009.
Description
1 online resource (24 p.)

Details

Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/002 [More in this series]
  • Technical Notes and Manuals
Summary note
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?.
Source of description
Description based on print version record.
ISBN
  • 1-4623-6830-1
  • 1-4527-1601-3
  • 1-4623-7173-6
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