accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal … Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which … financial statements prepared on an accrual basis of accounting will not just report on cash balances, payments and receipts …

The objective of this study is to identify gaps between the existing cash based accounting system and the accrual based … and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation … accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has …

total factor productivity growth in Korea, Mexico, and Jordan. Measures of foreign research and development are constructed … the South. The findings show that technology diffusion and productivity gains tend to be regional. Jordan benefits mainly …

East and North Africa-Egypt, Jordan, and Tunisia. They highlight various channels through which public infrastructure may … public infrastructure has both "flow" and "stock" effects on private investment in Egypt, but only a "stock" effect in Jordan …