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Mauritius Technical Assistance Report-Towards Accrual Accounting and the Adoption of International Standards

This Technical Assistance Report discusses the technical advice and recommendations of the IMF mission to the authorities of Mauritius regarding implementation of an accrual accounting framework and the adoption of international standards. It is recommended that the International Public Sector Accou...

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Bibliographic Details
Corporate Author: International Monetary Fund Fiscal Affairs Dept
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2017
Series:IMF Staff Country Reports
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
Mauritius
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This Technical Assistance Report discusses the technical advice and recommendations of the IMF mission to the authorities of Mauritius regarding implementation of an accrual accounting framework and the adoption of international standards. It is recommended that the International Public Sector Accounting Standards be applied by all public sector entities unless the primary objective of the entity is return on investor equity. This will simplify the framework and the implementation effort and will lead to efficiencies in the preparation of consolidated financial statements. Moreover, the accrual financial statements should be compared and reconciled with budget and budgetary reports
Physical Description:53 pages
ISBN:9781484325285

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