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Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries

Objektkategorie:
Elektronische Ressource
Person/Institution:
Terkper, Seth E.
Verlag:
International Monetary Fund
Veröffentlichungsort:
Washington, D.C
Entstehungszeit:
2008
Umfang, Illustration, Format:
Online-Ressource (26 p)
Sprache:
Englisch
Bereitstellende Institution:
Forschungsbibliothek Gotha
GND Explorer
Abstract:
The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury''s cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual
Objekttext:
Terkper, Seth E
Online-Ausg.

Zugriff und Nutzungsmöglichkeiten

Universität Erfurt
Forschungsbibliothek Gotha
Schloss Friedenstein
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99867 Gotha
+49 361 737-5540
bibliothek.gotha(at)uni-erfurt.de
Datensatz angelegt am:
2023-04-13
Zuletzt geändert am:
2023-01-26
In Portal übernommen am:
2023-04-13