Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government
Автор:S. K. Das Год: 2006 Издание: [не указанo] Страниц: 240 ISBN: 0195678990 This study argues for reform in India's accounting system that can help set performance standards and provide reliable information in order to monitor government expenditure. While analyzing lessons learned from other countries, it offers a prescriptive policy and a stage by stage recommendation of the advantages of accrual accounting.