Transition to Accrual Accounting

International Monetary Fund
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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?
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Additional Information

Publisher
International Monetary Fund
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Published on
Sep 21, 2009
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Pages
24
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ISBN
9781452716015
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Language
English
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Genres
Business & Economics / International / Taxation
Business & Economics / Public Finance
Political Science / Public Policy / Economic Policy
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Content Protection
This content is DRM protected.
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