02181cas a2200265 a 4500 AALejournalIMF016987 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513589466 2075-8669 BD-DhAAL BD-DhAAL Flynn, Suzanne. Implementing Accrual Accounting in the Public Sector / Suzanne Flynn, Delphine Moretti, Joe Cavanagh. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (59 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 (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports. Mode of access: Internet Cavanagh, Joe. Moretti, Delphine. Technical Notes and Manuals; Technical Notes and Manuals ; No. 2016/006 Full text available on IMF http://elibrary.imf.org/view/journals/005/2016/006/005.2016.issue-006-en.xml IMF e-Library