Item description for Accrual Budgeting and Accounting in Government and its Relevance for Developing by Sarath Lakshman Athukorala & Barry Reid...
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.
Promise Angels is dedicated to bringing you great books at great prices. Whether you read for entertainment, to learn, or for literacy - you will find what you want at promiseangels.com!
Studio: Asian Development Bank
Est. Packaging Dimensions: Length: 8.7" Width: 5.8" Height: 0.3" Weight: 0.35 lbs.
Release Date Apr 1, 2004
Publisher Asian Development Bank
ISBN 9715614884 ISBN13 9789715614887
Availability 0 units.
More About Sarath Lakshman Athukorala & Barry Reid
Sarath Lakshman Athukorala is a financial management specialist at the Asian Development Bank. Barry Reid is a staff consultant at the Asian Development Bank.