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?Accounting standards provide guidance on acceptable accounting treatment of specific items and define the minimum ... Gaps in current International Accounting Standards The International Public Sector Accounting Standards Boardanbsp;...
|Title||:||Transition to Accrual Accounting|
|Author||:||Abdul Khan, Stephen Mayes|
|Publisher||:||International Monetary Fund - 2009-09-21|