Government accrual reports : (Record no. 22926)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01440naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7030216312923 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211162730.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070302s2007 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CLARK-LEWIS, Michael |
| 9 (RLIN) | 31391 |
| 245 10 - TITLE STATEMENT | |
| Title | Government accrual reports : |
| Remainder of title | |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishers Limited, |
| Date of publication, distribution, etc. | March 1996 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | In assessing the usefulness of consolidated accrual reporting for governments there are grounds for both optimism and caution. Accrual reporting offers some advantages although a number of government specific issues relating to the preparation and interpretation of government accrual accounts need to be addressed. These issues include the implications of the different role of governments compared to businesses and boundary issues, such as the treatment of public pensions. Accrual reports will not meet all our reporting needs and the limitations of the reports will need to be understood by users. Commmonwealth and State treasuries are currently examining accrual reporting issues. A number of treasuries have already published consolidated accrual reports and most remaining jurisdictions are to trial the preparation of consolidated accrual reports |
| 773 08 - HOST ITEM ENTRY | |
| Title | Australian Journal of Public Administration |
| Related parts | 55, 1, p. 86-87 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishers Limited, March 1996 |
| International Standard Serial Number | ISSN 0313-6647 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070302 |
| Operator's initials, OID (RLIN) | 1631^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
