Format:
1 Online-Ressource (circa 54 Seiten)
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ISBN:
9781484325285
Series Statement:
IMF country report no. 17, 326
Content:
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
Additional Edition:
Erscheint auch als Druck-Ausgabe Mauritius: Technical Assistance Report-Towards Accrual Accounting and the Adoption of International Standards Washington, D.C. : International Monetary Fund, 2017 ISBN 9781484325285
Language:
English
Keywords:
Graue Literatur
DOI:
10.5089/9781484325285.002
URL:
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