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Accrual Budgeting and Accounting in Government and its Relevance for Developing [Paperback]

By Sarath Lakshman Athukorala (Author) & Barry Reid (Author)
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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.

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Item Specifications...

Studio: Asian Development Bank
Pages   85
Est. Packaging Dimensions:   Length: 8.7" Width: 5.8" Height: 0.3"
Weight:   0.35 lbs.
Binding  Softcover
Release Date   Apr 1, 2004
Publisher   Asian Development Bank
ISBN  9715614884  
ISBN13  9789715614887  

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More About Sarath Lakshman Athukorala & Barry Reid

Register your artisan biography and upload your photo! Sarath Lakshman Athukorala is a financial management specialist at the Asian Development Bank. Barry Reid is a staff consultant at the Asian Development Bank.

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Product Categories

1Books > Special Features > New & Used Textbooks
2Books > Subjects > Business & Investing > Biographies & Primers > Policy & Current Events
3Books > Subjects > Business & Investing > Economics > Development & Growth
4Books > Subjects > Business & Investing > Economics > Economic Policy & Development
5Books > Subjects > Business & Investing > Economics > General
6Books > Subjects > Business & Investing > General
7Books > Subjects > Business & Investing > Industries & Professions > Accounting > International

Reviews - What do customers think about Accrual Budgeting and Accounting in Government and its Relevance for Developing?

Excellent Reference Material  Jun 5, 2007
Provides a thoughtful consideration of the relevance of accrual budgeting to developing countries.

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