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 …

intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS … standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable … current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …