01620cas a2200253 a 4500 AALejournalIMF012430 230101c9999 xx r poo 0 0eng d 5.00 USD 9781462371730 2075-8669 BD-DhAAL BD-DhAAL Khan, Abdul. Transition to Accrual Accounting / Abdul Khan, Stephen Mayes. Washington, D.C. : International Monetary Fund, 2009. 1 online resource (24 pages) Technical Notes and Manuals <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 technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform? Mode of access: Internet Mayes, Stephen. Technical Notes and Manuals; Technical Notes and Manuals ; No. 2009/002 Full text available on IMF http://elibrary.imf.org/view/journals/005/2009/002/005.2009.issue-002-en.xml IMF e-Library