GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVE terjemahan - GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVE Bahasa Indonesia Bagaimana mengatakan

GOVERNMENT ACCOUNTING GOVERNMENT AC

GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIES
James L. Chan and Qi ZhangJames L. Chan and Qi ZhangJames L. Chan and Qi ZhangJames L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi ZhangJames L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang
In the public financial management cycle, accounting follows budgeting and precedes auditing to produce financial information useful for understanding and assessing a government’s financial conditions. Financial accounting – the branch of government accounting concerned with measuring the financial consequences of actual transactions and events – is regulated by rules to ensure the quality of both the inputs and outputs of the accounts of governments. Some of the rules, called accounting standards, are proposed for adoption by a government as its accounting policies for actual implementation. After some preliminary remarks, this chapter provides a concise guide to government financial accounting standards and policies. Particular reference is made to International Public Sector Accounting Standards (IPSASs), which have become influential as an exemplar of accrual accounting. The chapter also describes the experiences of several countries in introducing accrual accounting. The chapter concludes that accrual accounting is a necessary feature of a credit economy whether in the private or public sector, but it requires certain preconditions be met before it can be successfully implemented. The chapter therefore ends with some recommendations to governments, especially those in developing
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GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIES STANDARDS AND POLICIESSTANDARDS AND POLICIESSTANDARDS AND POLICIESJames L. Chan and Qi ZhangJames L. Chan and Qi ZhangJames L. Chan and Qi ZhangJames L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi ZhangJames L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi Zhang James L. Chan and Qi ZhangIn the public financial management cycle, accounting follows budgeting and precedes auditing to produce financial information useful for understanding and assessing a government’s financial conditions. Financial accounting – the branch of government accounting concerned with measuring the financial consequences of actual transactions and events – is regulated by rules to ensure the quality of both the inputs and outputs of the accounts of governments. Some of the rules, called accounting standards, are proposed for adoption by a government as its accounting policies for actual implementation. After some preliminary remarks, this chapter provides a concise guide to government financial accounting standards and policies. Particular reference is made to International Public Sector Accounting Standards (IPSASs), which have become influential as an exemplar of accrual accounting. The chapter also describes the experiences of several countries in introducing accrual accounting. The chapter concludes that accrual accounting is a necessary feature of a credit economy whether in the private or public sector, but it requires certain preconditions be met before it can be successfully implemented. The chapter therefore ends with some recommendations to governments, especially those in developing
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PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH AKUNTANSI PEMERINTAH STANDAR AKUNTANSI DAN KEBIJAKAN STANDAR DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN STANDAR KEBIJAKAN DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN STANDAR KEBIJAKAN DAN POLICIESSTANDARDS DAN KEBIJAKAN STANDAR DAN POLICIESSTANDARDS DAN POLICIESSTANDARDS DAN KEBIJAKAN
James L. Chan dan Qi ZhangJames L. Chan dan Qi ZhangJames L. Chan dan Qi ZhangJames L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi ZhangJames L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang James L. Chan dan Qi Zhang
Dalam siklus manajemen keuangan publik, akuntansi berikut penganggaran dan mendahului audit untuk menghasilkan informasi keuangan yang berguna untuk memahami dan menilai kondisi keuangan pemerintah. Akuntansi keuangan - cabang pemerintahan akuntansi peduli dengan mengukur konsekuensi keuangan dari transaksi yang sebenarnya dan peristiwa - diatur oleh aturan untuk memastikan kualitas baik input dan output dari rekening pemerintah. Beberapa aturan, disebut standar akuntansi, yang diusulkan untuk diadopsi oleh pemerintah sebagai kebijakan akuntansi untuk pelaksanaannya. Setelah beberapa komentar awal, bab ini memberikan panduan ringkas untuk standar akuntansi keuangan pemerintah dan kebijakan. Referensi khusus dibuat untuk Standar Internasional Sektor Publik Akuntansi (IPSASs), yang telah menjadi berpengaruh sebagai contoh akuntansi akrual. Bab ini juga menjelaskan pengalaman beberapa negara dalam memperkenalkan akuntansi akrual. Bab ini menyimpulkan bahwa akuntansi akrual adalah fitur penting dari ekonomi kredit baik di sektor swasta atau publik, tetapi membutuhkan prasyarat tertentu harus dipenuhi sebelum dapat berhasil dilaksanakan. Oleh karena itu bab ini diakhiri dengan beberapa rekomendasi kepada pemerintah, terutama mereka dalam mengembangkan
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