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The Case for Accrual Recording in the IMF's Government Finance Statistics System

The Case for Accrual Recording in the IMF's Government Finance Statistics System »

Source: The Case for Accrual Recording in the IMF's Government Finance Statistics System

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451849417

Keywords: recording, accrual accounting, national accounts, government finance statistics, accounting standards

This paper investigates whether the planned revision of the IMF’s A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the p...

The Case for Accrual Recording in the IMF's Government Finance Statistics System

The Case for Accrual Recording in the IMF's Government Finance Statistics System »

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

DOI: http://dx.doi.org/10.5089/9781451849417.001

ISBN: 9781451849417

Keywords: recording, accrual accounting, national accounts, government finance statistics, accounting standards

This paper investigates whether the planned revision of the IMF’s A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the p...