Transition to Accrual Accounting
September 21, 2009
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Accounting standards, Accrual accounting, Budget planning and preparation, Financial statements, Fiscal accounting and reporting, Public financial management (PFM)
Keywords: Accounting standards, Accounting system, Accrual accounting, Accural accounting, Accural budgeting, Budget classification, Budget planning and preparation, Cash accounting, Chart of accounts, Country, Europe, Evaluation regime, Financial statements, Fiscal accounting and reporting, GFSM 2001, Goverment accounting, Goverment financial reporting, Government, Government balance sheets, IPSASB, Middle East, New Zealand government, Purchasing decision, Report government liability, TNM, U.K. government
Publication Details
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Pages:
24
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Volume:
2009
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DOI:
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Issue:
002
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Series:
Technical Notes and Manuals No. 2009/002
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Stock No:
TNMEA2009002
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ISBN:
9781462371730
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ISSN:
2075-8669
