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[null,"1.","Record Nr.",null,"UNINA9910464002503321"]
[null,null,"Autore",null,"Terkper Seth E"]
[null,null,"Titolo",null,"Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper"]
[null,null,"Pubbl/distr/stampa",null,"[Washington, District of Columbia] : , : International Monetary Fund, , 2008"]
[{"$nulls":4},"©2008"]
[null,null,"ISBN",null,"1-4623-3259-5"]
[{"$nulls":4},"1-4527-1982-9"]
[{"$nulls":4},"1-282-84070-3"]
[{"$nulls":4},"9786612840708"]
[{"$nulls":4},"1-4518-6976-2"]
[null,null,"Descrizione fisica",null,"1 online resource (28 p.)"]
[null,null,"Collana",null,"IMF Working Papers"]
[{"$nulls":4},"IMF working paper ; ; WP/08/116"]
[null,null,"Disciplina",null,"657.0218"]
[null,null,"Soggetti",null,"Accounting - Standards"]
[{"$nulls":4},"Financial statements - Standards"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records"]
[{"$nulls":4},"A. 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"]
[null,null,null,"Sommario/riassunto","The 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"]