2009 · 27 citations · 0 references
BusinessAccountancyPublic FinanceFinancial AccountingFiscal PolicyGovernmental AccountingAccrual AccountingFinancial ReportingFinancial Reporting SystemsFinancial StatementsFiscal ReportingGovernmental Financial ReportingAccrual Accounting In GovernmentBudget StaffGovernmental Accrual AccountingGovernmental Fund Financial ReportingMigration Strategy PlanningMigration Strategy SelectionPublic Sector Fund ReportingTransition From Cash Basis To Accrual Basis
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?