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150128 ||| eng |
| 020 |
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|a 9781451869767
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| 100 |
1 |
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|a Terkper, Seth
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| 245 |
0 |
0 |
|a Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries
|c Seth Terkper
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2008
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| 300 |
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|a 26 pages
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| 651 |
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4 |
|a South Africa
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| 653 |
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|a Finance, Public
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| 653 |
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|a Public Administration
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| 653 |
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|a Income
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| 653 |
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|a Accrual accounting
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| 653 |
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|a Budget Systems
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| 653 |
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|a Financial statements
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| 653 |
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|a Personal income
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| 653 |
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|a Public finance accounting
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| 653 |
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|a Fiscal accounting and reporting
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| 653 |
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|a Budget planning and preparation
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| 653 |
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|a Budgeting
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| 653 |
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|a Personal Income, Wealth, and Their Distributions
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| 653 |
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|a Accounting
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| 653 |
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|a Public Sector Accounting and Audits
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| 653 |
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|a Budget
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Financial reporting, financial statements
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| 653 |
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|a National Budget
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| 653 |
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|a Budgeting & financial management
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
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|a 10.5089/9781451869767.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2008/116/001.2008.issue-116-en.xml?cid=21501-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 330
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| 520 |
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|a The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual
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