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[null,"1.","Record Nr.",null,"UNINA990000477310403321"]
[null,null,"Autore",null,"Multicentennials meeting on Inverse problems : <1989"]
[null,null,"Titolo",null,"Inverse methods in action : proceedings of the multicentennials meeting on Inverse problems, Montpellier, november 27th - dicember 1st, 1989 / editor P. C. Sabatier"]
[null,null,"Pubbl/distr/stampa",null,"Berlin : Springer-Verlag, ©1990"]
[null,null,"ISBN",null,"3-540-51994-7"]
[null,null,"Descrizione fisica",null,"636 p. : ill. ; 24 cm"]
[null,null,"Collana",null,"Inverse problems and theoretical imaging"]
[null,null,"Disciplina",null,"515.353"]
[null,null,"Locazione",null,"DINEL"]
[null,null,"Collocazione",null,"10 PRO 295"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910788246803321"]
[null,null,"Autore",null,"Terkper Seth"]
[null,null,"Titolo",null,"Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 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},"Accounting"]
[{"$nulls":4},"Budgeting"]
[{"$nulls":4},"Macroeconomics"]
[{"$nulls":4},"Public Administration"]
[{"$nulls":4},"Public Sector Accounting and Audits"]
[{"$nulls":4},"National Budget"]
[{"$nulls":4},"Budget Systems"]
[{"$nulls":4},"Personal Income, Wealth, and Their Distributions"]
[{"$nulls":4},"Public finance accounting"]
[{"$nulls":4},"Financial reporting, financial statements"]
[{"$nulls":4},"Budgeting & financial management"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Fiscal accounting and reporting"]
[{"$nulls":4},"Accrual accounting"]
[{"$nulls":4},"Budget planning and preparation"]
[{"$nulls":4},"Personal income"]
[{"$nulls":4},"Finance, Public"]
[{"$nulls":4},"Budget"]
[{"$nulls":4},"Income"]
[{"$nulls":4},"South Africa"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records"]
[{"$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-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."]