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Implementing Accrual Accounting in the Public Sector

Author : Ms.Suzanne Flynn

Publisher : International Monetary Fund

Page : 59 pages

File Size : 18,74 MB

Release : 2016-09-15

Category : Business & Economics

ISBN : 1513589466

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Book Description

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.







Implementing reforms in public sector accounting

Author : Susana Jorge

Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press

Page : 520 pages

File Size : 12,44 MB

Release : 2008-07-01

Category : Accounting

ISBN : 9898074396

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Book Description

Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.



Rethinking Public Accounting

Author : S.K. Das

Publisher : Oxford University Press

Page : 339 pages

File Size : 15,27 MB

Release : 2008-06-25

Category : Business & Economics

ISBN : 0199088004

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Book Description

This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.



Innovations in Governmental Accounting

Author : Vicente Montesinos

Publisher : Springer Science & Business Media

Page : 358 pages

File Size : 50,19 MB

Release : 2013-06-29

Category : Business & Economics

ISBN : 147575504X

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Book Description

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.





Ebook: Essentials of Accounting for Governmental and Not-for-Profit Organizations

Author : Paul Copley

Publisher : McGraw Hill

Page : 482 pages

File Size : 31,40 MB

Release : 2014-10-16

Category : Business & Economics

ISBN : 0077171950

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Book Description

Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 12e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. The main focus of this text is on the preparation of external financial statements which is a challenge for governmental reporting. The approach in this edition is similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.



Public Sector Accounting and Auditing in Europe

Author : I. Brusca

Publisher : Springer

Page : 278 pages

File Size : 17,24 MB

Release : 2016-02-03

Category : Political Science

ISBN : 1137461349

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Book Description

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).



International Comparative Issues in Government Accounting

Author : Aad Bac

Publisher : Springer Science & Business Media

Page : 367 pages

File Size : 40,93 MB

Release : 2013-03-09

Category : Business & Economics

ISBN : 1475755635

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Book Description

Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.