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Transition to Accrual Accounting

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 fro...

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Bibliographic Details
Main Author: Khan, Abdul
Other Authors: Mayes, Stephen
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2009
Series:Technical Notes and Manuals
Subjects:
Public Administration
Accrual Accounting
Budget Systems
Financial Statements
Public Finance Accounting
Fiscal Accounting And Reporting
Budget Planning And Preparation
Budgeting
Accounting
Finance, Public; Accounting
Public Sector Accounting And Audits
Budget
Public Financial Management (pfm)
Accounting Standards
Financial Reporting, Financial Statements
National Budget
Budgeting & Financial Management
United States
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
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?
Physical Description:24 pages
ISBN:9781462371730

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