Accrual budgeting and accounting in government and its relevance for developing member countries
By: Athukorala, Sarath Lakshman
Contributor(s): Reid, Barry
Material type: 
TextPublisher: Manila Asian Development Bank 2003Description: x, 85 p.ISBN: 9715614884Subject(s): Budget process - Developing countries | Budget - Developing countries | Finance | Public - Developing countries - AccountingDDC classification: 351.72091 Summary: This report offers insights into the controversial practice of accrual budgeting, a budgetary practice common in developed nations, but which has only recently begun to be utilized in developing nations. In the absence of practical guidelines and reference materials for this relatively new procedure, this work draws on lessons learned by the Asian Development Bank in working with countries to improve their financial management and suggests a measured approach to gradually improving governmental accounting arrangements. By doing so, nations are encouraged to chart a step-by-step course from a cash accounting standard to eventual adoption of accrual accounting practices.
| Item type | Current location | Item location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Books | Vikram Sarabhai Library | Slot 1115 (0 Floor, East Wing) | 351.72091 A8A2 (Browse shelf) | Available | 156431 |
This report offers insights into the controversial practice of accrual budgeting, a budgetary practice common in developed nations, but which has only recently begun to be utilized in developing nations. In the absence of practical guidelines and reference materials for this relatively new procedure, this work draws on lessons learned by the Asian Development Bank in working with countries to improve their financial management and suggests a measured approach to gradually improving governmental accounting arrangements. By doing so, nations are encouraged to chart a step-by-step course from a cash accounting standard to eventual adoption of accrual accounting practices.
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