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220928 ||| eng |
| 020 |
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|a 9781462371730
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| 100 |
1 |
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|a Khan, Abdul
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| 245 |
0 |
0 |
|a Transition to Accrual Accounting
|c Abdul Khan, Stephen Mayes
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2009
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| 300 |
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|a 24 pages
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| 651 |
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4 |
|a United States
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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 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 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 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 Public financial management (PFM)
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| 653 |
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|a Accounting standards
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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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| 700 |
1 |
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|a Mayes, Stephen
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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 Technical Notes and Manuals
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| 028 |
5 |
0 |
|a 10.5089/9781462371730.005
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/005/2009/002/005.2009.issue-002-en.xml?cid=23248-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 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?
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