Series: Technical Notes and Manuals
Author(s): Abdul Khan , and Stephen Mayes
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 21 September 2009
Keywords: Government accounting, goverment accounting, accural accounting, cash accounting, GFSM 2001, goverment financial reporting, IPSASB, accounting standards, budget classification, chart of accounts
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...