LEADER 01387nam--2200421---45-- 001 990000757950203316 005 20120612131902.0 010 $a88-435-5636-3$b(vol. 1) 035 $a0075795 035 $aUSA010075795 035 $a(ALEPH)000075795USA01 035 $a0075795 100 $a20011121d1999----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $aa|||z|||001yy 200 1 $a<> collezioni borboniche e post-unitarie$fMuseo e gallerie nazionali di Capodimonte 210 $aNapoli$cElecta Napoli$d1999- 215 $avolumi$cill.$d29 cm 300 $aIn custodia 327 1 $a1: Dipinti dal XIII al XVI secolo. - 295 p. 517 1 $aDipinti dal XIII al XVI secolo 517 1 $aDipinti dal 13. al 16. secolo 606 0 $aPittura$zSec. 13.-16.$xCollezioni [del] Museo nazionale di Capodimonte$2BNCF 676 $a759 710 02$aMuseo nazionale di Capodimonte$0151295 801 0$aIT$bsalbc$gISBD 912 $a990000757950203316 951 $aXII.2.A. 798 1$b235671 L.M.$cXII.2.$d00311676 959 $aBK 969 $aUMA 979 $aPATTY$b90$c20011121$lUSA01$h1316 979 $c20020403$lUSA01$h1723 979 $aPATRY$b90$c20020906$lUSA01$h1342 979 $aPATRY$b90$c20040406$lUSA01$h1652 979 $aANNAMARIA$b90$c20120612$lUSA01$h1319 996 $aCollezioni borboniche e post-unitarie$9964694 997 $aUNISA LEADER 05601oam 22011774 450 001 9910969260803321 005 20250426110254.0 010 $a9786612840708 010 $a9781462332595 010 $a1462332595 010 $a9781452719825 010 $a1452719829 010 $a9781282840706 010 $a1282840703 010 $a9781451869767 010 $a1451869762 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(IMF)WPIEE2008116 035 $a(IMF)WPIEA2008116 035 $aWPIEA2008116 035 $a(EXLCZ)993170000000054986 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries /$fSeth Terkper 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (28 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/116 300 $aDescription based upon print version of record. 311 08$a9781451914306 311 08$a145191430X 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 3 $aThe paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/116 606 $aAccounting$xStandards 606 $aFinancial statements$xStandards 606 $aTax administration and procedure 606 $aAccounting$2imf 606 $aAccrual accounting$2imf 606 $aBudget planning and preparation$2imf 606 $aBudget Systems$2imf 606 $aBudget$2imf 606 $aBudgeting & financial management$2imf 606 $aBudgeting$2imf 606 $aFinance, Public$2imf 606 $aFinancial reporting, financial statements$2imf 606 $aFinancial statements$2imf 606 $aFiscal accounting and reporting$2imf 606 $aIncome$2imf 606 $aMacroeconomics$2imf 606 $aNational Budget$2imf 606 $aPersonal income$2imf 606 $aPersonal Income, Wealth, and Their Distributions$2imf 606 $aPublic Administration$2imf 606 $aPublic finance accounting$2imf 606 $aPublic Sector Accounting and Audits$2imf 607 $aSouth Africa$2imf 615 0$aAccounting$xStandards. 615 0$aFinancial statements$xStandards. 615 0$aTax administration and procedure. 615 7$aAccounting 615 7$aAccrual accounting 615 7$aBudget planning and preparation 615 7$aBudget Systems 615 7$aBudget 615 7$aBudgeting & financial management 615 7$aBudgeting 615 7$aFinance, Public 615 7$aFinancial reporting, financial statements 615 7$aFinancial statements 615 7$aFiscal accounting and reporting 615 7$aIncome 615 7$aMacroeconomics 615 7$aNational Budget 615 7$aPersonal income 615 7$aPersonal Income, Wealth, and Their Distributions 615 7$aPublic Administration 615 7$aPublic finance accounting 615 7$aPublic Sector Accounting and Audits 676 $a657.0218 700 $aTerkper$b Seth$01816164 801 0$bDcWaIMF 906 $aBOOK 912 $a9910969260803321 996 $aAccounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries$94371906 997 $aUNINA LEADER 01482nam 22004573 450 001 9910921014603321 005 20251116213936.0 010 $a9783031771972 010 $a3031771974 035 $a(CKB)37177755000041 035 $a(MiAaPQ)EBC31876187 035 $a(Au-PeEL)EBL31876187 035 $a(OCoLC)1485002822 035 $a(EXLCZ)9937177755000041 100 $a20250114d2025 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aBuilding Tomorrow 205 $a1st ed. 210 1$aCham :$cSpringer,$d2025. 210 4$dİ2025. 215 $a1 online resource (156 pages) 225 1 $aSpringerBriefs in Applied Sciences and Technology Series 311 08$a9783031771965 311 08$a3031771966 330 $aThis book explores the transformative impact of artificial intelligence (AI) on the construction industry, examining its readiness for widespread integration and its potential to reshape various facets of the construction lifecycle. 410 0$aSpringerBriefs in Applied Sciences and Technology Series 676 $a690.028563 700 $aRe Cecconi$b Fulvio$0334090 701 $aKhodabakhshian$b Ania$01782325 701 $aRampini$b Luca$01782326 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910921014603321 996 $aBuilding Tomorrow$94308403 997 $aUNINA