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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
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...
Persistent link: https://www.econbiz.de/10011552679
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The substance of accounting for public-private partnerships
Heald, David; Georgiou, George - In: Financial accountability & management : in governments, … 27 (2011) 2, pp. 217-247
Persistent link: https://www.econbiz.de/10009154842
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Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions
Bisogno, Marco; Aggestam Pontoppidan, Caroline; Hodges, Ron - In: Accounting in Europe 16 (2019) 2, pp. 219-235
Persistent link: https://www.econbiz.de/10012177177
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The rise and fall of accruals : a case of Nepalese central government
Adhikari, Pawan; Mellemvik, Frode - In: Journal of accounting in emerging economies : JAEE 1 (2011) 2, pp. 123-143
Persistent link: https://www.econbiz.de/10009376964
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Implementation of Accrual Based Government Accounting Standards in Papua Province Government
Marice, Ina - 2019
In accordance with the mandate of Law No. 17 of 2003 and PP No. 71 of 2010, starting in 2015, regional governments must use the accrual basis. BPKP Representatives of Papua Province apply an accrual basis in the preparation and presentation of Balance Sheets, Operational Reports, and Changes in...
Persistent link: https://www.econbiz.de/10012896308
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Accounting for expenditure on intangibles
Hunter, Laurie; Webster, Elizabeth; Wyatt, Anne - In: Abacus : a journal of accounting, finance and business … 48 (2012) 1, pp. 104-145
Persistent link: https://www.econbiz.de/10009535035
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Accounting for Expenditure on Intangibles
Hunter, Laurie; Webster, Elizabeth; Wyatt, Anne - 2012
evaluates managerial practices for measuring and analysing expenditure on intangibles. We present evidence from a survey of 614 … has a role to provide guidance that helps firms identify and classify their expenditure on intangibles in ways that …, after identifying and classifying the expenditure on intangibles, is to apply a capitalization test to distinguish expenses …
Persistent link: https://www.econbiz.de/10014171748
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Accounting for Expenditure on Intangibles
Wyatt, Anne - 2012
evaluates managerial practices for measuring and analyzing expenditure on intangibles. We present evidence from a survey of 614 … has a role to provide guidance that helps firms identify and classify their expenditure on intangibles, in ways that …, after identifying and classifying the expenditure on intangibles, is to apply a capitalization test to distinguish expenses …
Persistent link: https://www.econbiz.de/10013112211