01813cas a2200241 a 4500 AALejournalIMF018024 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484325285 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Mauritius : Technical Assistance Report-Towards Accrual Accounting and the Adoption of International Standards. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (53 pages) IMF Staff Country Reports <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 Assistance Report discusses the technical advice and recommendations of the IMF mission to the authorities of Mauritius regarding implementation of an accrual accounting framework and the adoption of international standards. It is recommended that the International Public Sector Accounting Standards be applied by all public sector entities unless the primary objective of the entity is return on investor equity. This will simplify the framework and the implementation effort and will lead to efficiencies in the preparation of consolidated financial statements. Moreover, the accrual financial statements should be compared and reconciled with budget and budgetary reports. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2017/326 Full text available on IMF http://elibrary.imf.org/view/journals/002/2017/326/002.2017.issue-326-en.xml IMF e-Library