Transcription of GOVERNMENT FINANCIAL REPORTING STANDARDS AND …
{{id}} {{{paragraph}}}
Example: tourism industry
GOVERNMENT FINANCIAL REPORTING STANDARDS AND …
DRAFT CHAPTER FOR HANDBOOK ON PUBLIC FINANCIAL MANAGEMENT. DO NOT QUOTE OR CIRCULATE 35 GOVERNMENT FINANCIAL REPORTING STANDARDS AND practices James L. Chan and Yunxiao Xu GOVERNMENT FINANCIAL REPORTING makes public the data collected and accumulated in the GOVERNMENT accounting system discussed in the previous chapter. This chapter is primarily concerned with the FINANCIAL reports, particularly year-end FINANCIAL statements, produced with data in a GOVERNMENT s ex post FINANCIAL accounting system. It will also deal with the reports for monitoring budget execution, and statistical reports for national and international macro-fiscal comparisons, and compare these three REPORTING systems. It is intended to be useful both to general readers and to practitioners who are responsible for: (a) determining the structure and content of FINANCIAL reports; (b) approving the accounting policies used to prepare FINANCIAL statements; (c) explaining the FINANCIAL reports to legislators and the public; (d) dealing with auditors to resolve disputes; and (e) ensuring the proper use of information in FINANCIAL reports in the GOVERNMENT s decision-making processes.
DRAFT CHAPTER FOR HANDBOOK ON PUBLIC FINANCIAL MANAGEMENT.DO NOT QUOTE OR CIRCULATE 35 GOVERNMENT FINANCIAL REPORTING STANDARDS AND PRACTICES James L. Chan and Yunxiao Xu Government financial reporting makes public the …
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: