Title Transition to accrual accounting / Abdul Khan and Stephen Mayes

Published Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2009

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Description 1 online resource (24 pages) Series Technical notes and manuals, 2075-8669 ; 09/02 Technical notes and manuals ; 09/02 Summary Annotation 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? Notes Title from PDF title page (viewed October 5, 2009) Bibliography Includes bibliographical references Notes "September 2009." Subject Finance, Public -- Accounting. Accrual basis accounting. Accrual basis accounting. Finance, Public -- Accounting. Form Electronic book Author Mayes, Stephen (Stephen John), author International Monetary Fund. Fiscal Affairs Department ISBN 158906903X 9781589069039 1462371736 9781462371730

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