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[Salinan]Disalin!
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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