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Book Cover
Author Efford, Don.

Title The case for accrual recording in the IMF's government finance statistics system / prepared by Don Efford
Published [Washington, D.C.] : International Monetary Fund, Statistics Dept., [1996]
Online access available from:
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Description 1 online resource (iv, 31 pages)
Series IMF working paper ; WP/96/73
IMF working paper ; WP/96/73
Summary Annotation This paper investigates whether the planned revision of the IMFs a Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the previous manual. the paper concludes that the revised manual should advocate an accrual basis in order to address deficiencies of the existing modified cash basis and enable a greater degree of harmonization with other macroeconomic statistical systems. the paper suggests a strategy that would enable countries to move progressively to compiling an extensive range of accrual information reconciling data on economic and financial flows and stocks
Bibliography Includes bibliographical references (pages 30-31)
Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. MiAaHDL
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL
Print version record
Subject International Monetary Fund.
Accrual basis accounting.
Finance, Public -- Statistics.
Genre/Form Statistics.
Form Electronic book
Author International Monetary Fund. Statistics Department.
ISBN 1455281670