Accrual Budgeting and Accounting in Government and its Relevance for Developing Member Countries

Accrual Budgeting and Accounting in Government and its Relevance for Developing Member Countries

Editorial Reviews
Book Description
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.

About the Author
Sarath Lakshman Athukorala is a financial management specialist at the Asian Development Bank. Barry Reid is a staff consultant at the Asian Development Bank.

Accrual Budgeting and Accounting in Government and its Relevance for Developing Member Countries,Sarath Lakshman Athukorala,Barry Reid,Cedric Saldanha,Asian Development Bank,9715614884,Business & Economics,Business / Economics / Finance,Business/Economics,Development - Economic Development,Economics - General,Government & Business,International - Accounting,Business & Economics / Government & Business

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