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Mauritius: Technical Assistance Report-Towards Accrual Accounting and the Adoption of International Standards

International Monetary Fund

No 2017/326, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report discusses the technical advice and recommendations of the IMF mission to the authorities of Mauritius regarding implementation of an accrual accounting framework and the adoption of international standards. It is recommended that the International Public Sector Accounting Standards be applied by all public sector entities unless the primary objective of the entity is return on investor equity. This will simplify the framework and the implementation effort and will lead to efficiencies in the preparation of consolidated financial statements. Moreover, the accrual financial statements should be compared and reconciled with budget and budgetary reports.

Keywords: ISCR; CR; accrual basis; BCG statement; cash flow; double entry; financial statements present; cash basis; IPSAS financial statements; policy development; accrual IPSAS; Financial statements; Accrual accounting; Fiscal accounting and reporting; Accounting standards; Budget planning and preparation (search for similar items in EconPapers)
Pages: 53
Date: 2017-10-27
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Handle: RePEc:imf:imfscr:2017/326