000			01440naa a2200169uu 4500
001			7030216312923
003			OSt
005			20190211162730.0
008			070302s2007 xx ||||gr |0|| 0 eng d
100	1		_aCLARK-LEWIS, Michael _931391
245	1	0	_aGovernment accrual reports : _b
260			_aOxford : _bBlackwell Publishers Limited, _cMarch 1996
520	3		_aIn 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	0	8	_tAustralian Journal of Public Administration _g55, 1, p. 86-87 _dOxford : Blackwell Publishers Limited, March 1996 _xISSN 0313-6647 _w
942			_cS
998			_a20070302 _b1631^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c22926 _d22926
041			_aeng