TY  - BOOK
ED  - International Federation of Accountants
TI  - Governmental financial reporting: accounting issues and practices 
T2  - IFAC Public Sector Committee. Study
SN  - 1887464433
AV  - HF 5601 .S89 no.11
PY  - 2000///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad pública
N1  - 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
ER  -