Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
Total Pages: 59
Release: 2016-09-15
Genre: Business & Economics
ISBN: 1513589466


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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.


Implementing Accrual Accounting in the Public Sector
Language: en
Pages: 59
Authors: Ms.Suzanne Flynn
Categories: Business & Economics
Type: BOOK - Published: 2016-09-15 - Publisher: International Monetary Fund

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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual ac
Implementing Accrual Accounting Within the Federal Government
Language: en
Pages: 26
Authors: United States Accounting Office (GAO)
Categories:
Type: BOOK - Published: 2018-06-21 - Publisher: Createspace Independent Publishing Platform

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Implementing Accrual Accounting Within the Federal Government
Implementing Accrual Accounting in Government
Language: en
Pages: 15
Authors: International Federation of Accountants (IFAC)
Categories: Accrual basis accounting
Type: BOOK - Published: 1996 - Publisher:

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Implementing reforms in public sector accounting
Language: en
Pages: 520
Authors: Susana Jorge
Categories: Accounting
Type: BOOK - Published: 2008-07-01 - Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press

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Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector a
Rethinking Public Accounting
Language: en
Pages: 339
Authors: S.K. Das
Categories: Business & Economics
Type: BOOK - Published: 2008-06-25 - Publisher: Oxford University Press

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This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide re