01706cas a2200241 a 4500 AALejournalIMF007335 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451849417 1018-5941 BD-DhAAL BD-DhAAL Efford, Don. The Case for Accrual Recording in the IMF's Government Finance Statistics System / Don Efford. Washington, D.C. : International Monetary Fund, 1996. 1 online resource (36 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper investigates whether the planned revision of the IMF's 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1996/073 Full text available on IMF http://elibrary.imf.org/view/journals/001/1996/073/001.1996.issue-073-en.xml IMF e-Library