Cash To Accrual Accounting: One Nations Dilemma
نویسندگان
چکیده
منابع مشابه
a contingency model for the process of transition from cash to accrual basis for governmental accounting in iran
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BACKGROUND Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. OBJECTIVES The current study aimed to analyze the movement fro...
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conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
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ژورنال
عنوان ژورنال: International Business & Economics Research Journal (IBER)
سال: 2010
ISSN: 2157-9393,1535-0754
DOI: 10.19030/iber.v9i11.32