International Federation of Accountants

Supporting International Standards

Is Cash Still King? Maximising the Benefits of Accrual Information in the Public Sector

IFAC
Feb 26, 2020 | Surveys & Reports
English

The foundation of good decision making is having the right information, especially financial information. There is a global transition underway, where governments are moving from a cash to an accrual basis for their financial reporting. This report offers lessons learned from jurisdictions that have implemented accruals, with the intention that this global transition to accruals creates real value and is more than a compliance exercise.

 

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