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The introduction of accrual reporting policy in the Australian public sector

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In Australia, during the past two decades there has been a focus on the financial reporting policies of public sector agencies. Financial reporting policy is determined in the central agencies of Departments of Finance and Treasuries, and is subject to the requirement to comply with certain international standards
such as the International Monetary Fund’s Government Finance Statistics (GFS) model, and the United Nation’s System of National Accounts (SNA). The SNA model is a modified accrual system, while GFS has, until recently, been largely cash based. Currently, accrual reporting models based upon accounting
standards developed by the accounting profession’s Public Sector Accounting Standards Board (PSASB), have been promoted over cash models. Reflecting on the state of accrual reporting in Australia in 1997, Micallef (1997, p. 50) notes that most government agencies and governments are in the process of
implementing accrual reporting.

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Informasi Detail

Judul Seri

Accounting Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1998

Deskripsi Fisik

Accounting Auditing & Accountability Journal, Vol. 11 No. 5, 1998, pp. 518-539.

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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