Transition to Accrual Accounting

Abdul Khan and Stephen Mayes

No 2009/002, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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?

Keywords: TNM; government; country; accounting system; report government liability; government balance sheets; goverment accounting; accural accounting; cash accounting; GFSM 2001; goverment financial reporting; IPSASB; accounting standards; budget classification; chart of accounts; accural budgeting; U.K. government; New Zealand government; evaluation regime; purchasing decision; Accrual accounting; Fiscal accounting and reporting; Financial statements; Budget planning and preparation; Middle East; Europe (search for similar items in EconPapers)
Pages: 24
Date: 2009-09-21
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Citations: View citations in EconPapers (12)

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