Model Accrual Budget Law
Author: National Municipal League. Committee on a Program of Model Fiscal Legislation for Local Governments
Publisher:
Published: 1946
Total Pages: 52
ISBN-13:
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Author: National Municipal League. Committee on a Program of Model Fiscal Legislation for Local Governments
Publisher:
Published: 1946
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKAuthor: Municipal League of Seattle and King County
Publisher:
Published: 1928
Total Pages: 18
ISBN-13:
DOWNLOAD EBOOKAuthor: National Municipal League. Committee on a Program of Model Fiscal Legislation for Local Governments
Publisher:
Published: 1948
Total Pages: 48
ISBN-13:
DOWNLOAD EBOOKAuthor: Ms.Suzanne Flynn
Publisher: International Monetary Fund
Published: 2016-08-05
Total Pages: 59
ISBN-13: 1475521758
DOWNLOAD EBOOKThis technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author: United States. General Accounting Office
Publisher: DIANE Publishing
Published: 2000
Total Pages: 222
ISBN-13: 1428970150
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2002-11-26
Total Pages: 356
ISBN-13: 9264177485
DOWNLOAD EBOOKThis book provides a comparative look at financial management systems from a family of systems point of view.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Published: 1999-07-01
Total Pages: 84
ISBN-13: 9781557757876
DOWNLOAD EBOOKTraditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Howard W. Hallman
Publisher:
Published: 1952
Total Pages: 108
ISBN-13:
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Publisher: DIANE Publishing
Published: 1993-12
Total Pages: 145
ISBN-13: 0788101013
DOWNLOAD EBOOKA basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.