Hidden Bibliographic Details
| Other authors / contributors: | Flynn, Suzanne, author, (IMF staff)
Moretti, Delphine, author.
International Monetary Fund. Fiscal Affairs Department.
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| ISBN: | 9781513589466
1513589466
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| Notes: | "September 2016."
At head of title: International Monetary Fund, Fiscal Affairs Department.
Includes bibliographical references (page 56).
Description based on online resource; title from pdf title page (IMF.org website, viewed September 16, 2016).
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| Summary: | This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
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| Other form: | Print Version: Flynn, Suzanne Implementing Accrual Accounting in the Public Sector Washington, D.C. : International Monetary Fund,2016 9781513589466
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| Standard no.: | 10.5089/9781513589466.005
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