TY  - BOOK
ED  - International Federation of Accountants
TI  - Transition to the accrual basis of accounting: guidance for governments and government entities 
T2  - IFAC Public Sector Committee. Study
AV  - HF 5601 .S89 no.14
PY  - 2002///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad pública
N1  - 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
ER  -