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010   $a9786612840708
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035   $a(PQKBTitleCode)TC0000943963
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100   $a20140225h20082008  uy             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aAccounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries /$fSeth E. Terkper
210  1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008.
210  4$dİ2008
215   $a1 online resource (28 p.)
225 1 $aIMF Working Papers
225  0$aIMF working paper ;$vWP/08/116
300   $aDescription based upon print version of record.
311   $a1-4519-1430-X 
320   $aIncludes bibliographical references.
327   $aContents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
327   $aA. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References
330   $aThe paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-a
410  0$aIMF Working Papers
606   $aAccounting$xStandards
606   $aFinancial statements$xStandards
606   $aTax administration and procedure
608   $aElectronic books.
615  0$aAccounting$xStandards.
615  0$aFinancial statements$xStandards.
615  0$aTax administration and procedure.
676   $a657.0218
700   $aTerkper$b Seth E$0905668
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910464002503321
996   $aAccounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries$92025803
997   $aUNINA