Governmental financial reporting : accounting issues and practices /
International Federation of Accountants.
- New York, N.Y. : IFAC, 2000.
- 284 páginas : ilustradas con cuadros ; 28 cm.
- IFAC Public Sector Committee. Study ; 11 .
Preface, 3 -- Part I. Introduction, 5 -- Chapter 1. Executive summary, 5 -- Chapter 2. Objectives of financial reporting, 9 -- Part II. Cash basis, 21 -- Chapter 3. Cash basis – description, 21 -- Chapter 4. Cash basis - benefits and limitations, 23 -- Chapter 5. Cash basis - cash balances, 27 -- Chapter 6. Cash basis - cash receipts, 29 -- Chapter 7. Cash basis - cash payments, 37 -- Chapter 8. Cash basis - external reporting, 47 -- Chapter 9. Modifications to the cash basis, 51 -- Part III. Accrual basis, 55 -- Chapter 10. Accrual basis – description, 55 -- Chapter 11. Accrual basis - benefits and limitations, 59 -- Chapter 12. Accrual basis – assets, 71 -- Chapter 13. Accrual basis – liabilities, 103 -- Chapter 14. Accrual basis – revenues, 127 -- Chapter 15. Accrual basis – expenses, 149 -- Chapter 16. Accrual basis - external reporting, 169 -- Chapter 17. Modifications to the accrual basis, 177 -- Part IV. Measurement bases, 183 -- Chapter 18. Measurement bases, 183 -- Part V. System of national accounts and government finance statistics, 187 -- Chapter 19. System of national accounts and government finance statistics, 187 -- Appendices, 199 -- Appendix 1. Glossary, 199 -- Appendix 2. Examples of financial statements, 203 -- Appendix 3. Web site references, 281 -- Bibliography, 282.