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Accounting for Governments: from Budget to Audit Jesse Hughes

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Uploaded by Jesse Hughes     Uploaded date: April 13, 2021    
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Publication date
April 19, 2019
Paper language
Abstract
Chapters 6 through 14 in the book titled “Accounting for Governments: from Budget to Audit” addresses the many facets of governmental accounting and auditing. In the accounting area (Chapters 6-12), this includes the following: identification of governmental entities to include in consolidated statements; interaction with governmental budgeting; the unified Chart of Accounts; the Cash IPSAS for developing countries and countries in transition; the accrual IPSASs; and the Government Financial Statistics accrual standards published by the IMF. In the auditing area (Chapters 13-14), this includes internal and external audit standards as applied to performance, compliance, and financial audits. The balance of the book (Chapters 1-5 and Chapters 15-17) covers the other facets of Government Financial Management (GFM) and its application in an integrated financial management information system (IFMIS).
Preferred Citation
Parry, Michael; Hughes, Jesse. "Accounting for Government: from Budget to Audit" (April 2019). Amazon
Keywords
Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
Email
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Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other
Type of Paper
Book chapter

How to get the paper

From other source
self-published on Amazon
Designed by Xenia Mamakou