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The state and perspectives of using the accrual basis and IPSAS in the public sector of transition countries

2011
The main goal of this paper is to investigate the current status of government accounting and the achieved level of government accounting reform in selected transition countries. Key elements included in research comprise applied accounting basis, applied budgetary basis and applied accounting standards.
Perčević, Hrvoje   +2 more
openaire   +1 more source

Medicare program; revision to accrual basis of accounting policy--HCFA. Proposed rule.

Federal register, 1998
Current policy provides that payroll taxes a provider becomes obligated to remit to governmental agencies are included in allowable costs under Medicare only in the cost reporting period in which payment (upon which the payroll taxes are based) is actually made to an employee. Therefore, for payroll accrued in one year but not paid until the next year,
openaire   +1 more source

Change vacation to accrual basis and improve cash flow.

Hospital financial management, 1978
R A, Caruana, C, Aspinall
openaire   +1 more source

The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts

Accounting, Economics and Law: A Convivium, 2014
Susan Newberry
exaly  

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