LEADER 03575nam 2200649 450 001 9910464002503321 005 20170817212625.0 010 $a1-4623-3259-5 010 $a1-4527-1982-9 010 $a1-282-84070-3 010 $a9786612840708 010 $a1-4518-6976-2 035 $a(CKB)3170000000054986 035 $a(EBL)1607668 035 $a(SSID)ssj0000943963 035 $a(PQKBManifestationID)11612506 035 $a(PQKBTitleCode)TC0000943963 035 $a(PQKBWorkID)10982722 035 $a(PQKB)11182970 035 $a(OCoLC)815737336 035 $a(MiAaPQ)EBC1607668 035 $a(EXLCZ)993170000000054986 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 LEADER 02324nam 2200601 450 001 9910822714703321 005 20230421043958.0 010 $a0-19-771292-4 010 $a0-19-028365-3 010 $a1-280-47115-8 010 $a9786610471157 010 $a1-4237-5991-5 010 $a0-19-535336-6 010 $a1-60256-261-X 035 $a(CKB)1000000000363208 035 $a(EBL)272916 035 $a(OCoLC)191038316 035 $a(SSID)ssj0000151485 035 $a(PQKBManifestationID)11162308 035 $a(PQKBTitleCode)TC0000151485 035 $a(PQKBWorkID)10319468 035 $a(PQKB)11262048 035 $a(Au-PeEL)EBL4701703 035 $a(CaPaEBR)ebr11273255 035 $a(OCoLC)65171788 035 $a(MiAaPQ)EBC4701703 035 $a(EXLCZ)991000000000363208 100 $a20161013h19981998 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe evolution of the book /$fFrederick G. Kilgour 210 1$aNew York, New York ;$aOxford, [England] :$cOxford University Press,$d1998. 210 4$dİ1998 215 $a1 online resource (189 p.) 300 $aIncludes index. 311 $a0-19-511859-6 320 $aIncludes bibliographical references (pages 161-172) and index. 327 $aContents; 1. Dynamics of the Book; 2. Incunables on Clay; 3. Papyrus Rolls; 4. The Greco-Roman World; 5. The Codex, 100-700; 6. Islam, 622-1300; 7. Western Christendom, 600-1400; 8. Printing, 1400-1800; 9. Power Revolution, 1800-1840; 10. Climax of Books Printed from Cast Type, 1840-1940; 11. Computer-Driven Book Production; 12. The Electronic Book; Notes; Index; A; B; C; D; E; F; G; H; I; K; L; M; N; O; P; Q; R; S; T; U; W; X; Z 330 $aThis study is a concise history of the book in all its forms, starting from the very beginning with the invention of writing and concluding at the present time with the electronic revolution and what it may hold for the future. 606 $aBooks$xHistory 615 0$aBooks$xHistory. 676 $a002/.09 700 $aKilgour$b Frederick G.$f1914-2006,$0165912 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910822714703321 996 $aEvolution of the book$9482653 997 $aUNINA