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Accrual budgeting and accounting in government and its relevance for developing member countries

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This report offers insights into the controversial practice of accrual budgeting, a budgetary practice common in developed nations, but which has only recently begun to be utilized in developing nations. In the absence of practical guidelines and reference materials for this relatively new procedure, this work draws on lessons learned by the Asian Development Bank in working with countries to improve their financial management and suggests a measured approach to gradually improving governmental accounting arrangements. By doing so, nations are encouraged to chart a step-by-step course from a cash accounting standard to eventual adoption of accrual accounting practices.

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Availability

B1005425

303.823+336.717.16 ATH a

Archivelago Indonesia Marine Library - Perpustakaan Kementerian Kelautan dan Perikanan

Available

Detail Information

Series Title

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Call Number

303.823+336.717.16 ATH a

Publisher

Manila : Asian developing bank., 2003

Collation

xi, 85 hlm: ilus.

Language

English

ISBN/ISSN

971-561-488-4

Classification

303.823+336.717.16

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

budgeting
accounting

Specific Detail Info

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Statement of Responsibility

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