Transition to the accrual basis of accounting : guidance for governments and government entities /
Transition to the accrual basis of accounting : guidance for governments and government entities /
International Federation of Accountans.
- New York, N.Y. : IFAC, 2002.
- vi, 242 páginas : ilustradas ; 28 cm.
- IFAC Public Sector Committee. Study ; 14 .
Part I. Introduction, 1 -- Chapter 1. Introduction, 3 -- Chapter 2. Managing the process, 19 -- Chapter 3. Skills assessment and training, 37 -- Part II. General financial reporting issues, 49 -- Chapter 4. Accounting policy issues, 51 -- Chapter 5. Reporting entity issues, 65 -- Part III. Financial elements, 75 -- Chapter 6. Assets, 77 -- Chapter 7. Liabilities, 119 -- Chapter 8. Revenues and expenses, 137 -- Part IV. Specific topics, 153 -- Chapter 9. Cash, 155 -- Chapter 10. Intangible assets, 165 -- Chapter 11. Financial instruments, 175 -- Chapter 12. Employee-related liabilities, 185 -- Chapter 13. Liabilities arising from social policy obligations, 197 -- Chapter 14. Non-exchange revenue, 207 -- Chapter 15. Foreign currency, 217 -- Postscript, 223 -- Appendix 1. Summary of psc standards program documents, 225 -- Appendix 2. Ipsas glossary of defined terms, 229.
Contabilidad pública.
HF 5601 / .S89 no.14
Part I. Introduction, 1 -- Chapter 1. Introduction, 3 -- Chapter 2. Managing the process, 19 -- Chapter 3. Skills assessment and training, 37 -- Part II. General financial reporting issues, 49 -- Chapter 4. Accounting policy issues, 51 -- Chapter 5. Reporting entity issues, 65 -- Part III. Financial elements, 75 -- Chapter 6. Assets, 77 -- Chapter 7. Liabilities, 119 -- Chapter 8. Revenues and expenses, 137 -- Part IV. Specific topics, 153 -- Chapter 9. Cash, 155 -- Chapter 10. Intangible assets, 165 -- Chapter 11. Financial instruments, 175 -- Chapter 12. Employee-related liabilities, 185 -- Chapter 13. Liabilities arising from social policy obligations, 197 -- Chapter 14. Non-exchange revenue, 207 -- Chapter 15. Foreign currency, 217 -- Postscript, 223 -- Appendix 1. Summary of psc standards program documents, 225 -- Appendix 2. Ipsas glossary of defined terms, 229.
Contabilidad pública.
HF 5601 / .S89 no.14