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[null,"1.","Record Nr.",null,"UNINA9910451857603321"]
[null,null,"Autore",null,"Premchand A. <1933->"]
[null,null,"Titolo",null,"Effective government accounting [[electronic resource] /] / A. Premchand"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C., : International Monetary Fund, 1995"]
[null,null,"ISBN",null,"1-4623-9162-1"]
[{"$nulls":4},"1-4552-8609-5"]
[{"$nulls":4},"1-283-53361-8"]
[{"$nulls":4},"9786613846068"]
[{"$nulls":4},"1-4552-7895-5"]
[null,null,"Descrizione fisica",null,"1 online resource (xii, 190 pages) : illustrations"]
[null,null,"Disciplina",null,"350.72/31"]
[null,null,"Soggetti",null,"Finance, Public - Accounting"]
[{"$nulls":4},"Accounting"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. 186-190)."]
[null,null,"Nota di contenuto",null,"\"\"Contents\"\"; \"\"Preface\"\"; \"\"Introduction \"\"; \"\"Evolution\"\"; \"\"Recent Changes \"\"; \"\"Objectives of Control\"\"; \"\"Range of Process Controls\"\"; \"\"From Fund Controls to Global Budgets\"\"; \"\"From Cash Limits to Cash Management\"\"; \"\"Policy Reviews\"\"; \"\"Evaluation\"\"; \"\"From Financial to Efficiency Audit\"\"; \"\"Involvement of the Users\"\"; \"\"Institutional Development \"\"; \"\"1 Payments Systems \"\"; \"\"Payment Stages \"\"; \"\"Release of Funds and Organizing Payments\"\"; \"\"Commitment Stage\"\"; \"\"Types of Payments Systems\"\"; \"\"Method of Payment\"\"; \"\"Security of Payments\"\"; \"\"Relations with the Banking System\"\""]
[{"$nulls":4},"\"\"Commercial Banking\"\"\"\"Financial Reporting\"\"; \"\"Inter enterprise Arrears\"\"; \"\"2 Morphology of Government Accounting\"\"; \"\"Commercial and Government Accounting\"\"; \"\"Single- and Double-Entry Bookkeeping\"\"; \"\"Cash and Accrual\"\"; \"\"Terms and Definitions\"\"; \"\"Why Accrual Now?\"\"; \"\"Budget and Accounts\"\"; \"\"Dimensions of the Issue\"\"; \"\"General Ledger System \"\"; \"\"Government Accounts and National Income Accounts\"\"; \"\"Generational Accounts\"\"; \"\"3 Cost Measurement, Accounting Standards, and Other Issues \"\"; \"\"Commercial Practices\"\"; \"\"Government Approaches\"\"; \"\"Relevance of Commercial Practices\"\""]
[{"$nulls":4},"\"\"Capital Charge\"\"\"\"Foreign Aid Accounts\"\"; \"\"Accounting Aspects of Privatization\"\"; \"\"Accounting and Performance Indicators\"\"; \"\"Other "]
[{"$nulls":4},"Issues\"\"; \"\"Accounting Standards\"\"; \"\"4 Liability Management\"\"; \"\"Payables\"\"; \"\"Other Funded Liabilities\"\"; \"\"Contingent Liabilities\"\"; \"\"Unfunded Liabilities\"\"; \"\"Legislated Guarantees\"\"; \"\"Liabilities from Legislative Changes\"\"; \"\"Hidden Liabilities\"\"; \"\"Termination of Contracts\"\"; \"\"Environmental Liabilities\"\"; \"\"Market Failure Liabilities\"\"; \"\"Debt Management\"\"; \"\"Developments\"\"; \"\"Continuing Objectives\"\"; \"\"Organization\"\"; \"\"Role of Accounting 125\"\""]
[{"$nulls":4},"\"\"5 Architecture of Government Financial Information\"\"\"\"Importance of Financial Information\"\"; \"\"Public and Private Sectors Compared\"\"; \"\"Principles of Reporting\"\"; \"\"Legitimacy\"\"; \"\"Understandability\"\"; \"\"Reliability \"\"; \"\"Relevance\"\"; \"\"Comparability\"\"; \"\"Timeliness\"\"; \"\"Consistency\"\"; \"\"Usefulness\"\"; \"\"Existing Information Systems\"\"; \"\"Search for User Needs\"\"; \"\"Information Pyramid\"\"; \"\"Analytical Framework of Financial Reporting\"\"; \"\"Purpose, Form, and Frequency\"\"; \"\"Changes\"\"; \"\"Departmental Report\"\"; \"\"Annual Appropriation Accounts\"\"; \"\"Users Within the Government\"\""]
[{"$nulls":4},"\"\"Issues in Transforming Financial Information\"\"\"\"Design Issues\"\"; \"\"Operational Issues\"\"; \"\"6 Investing in Development: Implementation\"\"; \"\"Design of Development\"\"; \"\"Implementation Lessons and Dilemmas\"\"; \"\"Political Support\"\"; \"\"Integrated or Specific Reform\"\"; \"\"Public Sector Reform or Financial Management Reform \"\"; \"\"Imperatives of Technology or High-Tech Dependency\"\"; \"\"\"\"Big Bang\"\" or Gradualism\"\"; \"\"External Assistance or Internal Resources\"\"; \"\"Operational Issues\"\"; \"\"Steps Toward Improvement \"\"; \"\"Bibliography\"\"; \"\"Tables\"\"; \"\"Diagrams\"\""]