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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper



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Autore: Terkper Seth Visualizza persona
Titolo: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica: 1 online resource (28 p.)
Disciplina: 657.0218
Soggetto topico: Accounting - Standards
Financial statements - Standards
Tax administration and procedure
Accounting
Budgeting
Macroeconomics
Public Administration
Public Sector Accounting and Audits
National Budget
Budget Systems
Personal Income, Wealth, and Their Distributions
Public finance accounting
Financial reporting, financial statements
Budgeting & financial management
Financial statements
Fiscal accounting and reporting
Accrual accounting
Budget planning and preparation
Personal income
Finance, Public
Budget
Income
Soggetto geografico: South Africa
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references.
Nota di contenuto: 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
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
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.
Titolo autorizzato: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries  Visualizza cluster
ISBN: 1-4623-3259-5
1-4527-1982-9
1-282-84070-3
9786612840708
1-4518-6976-2
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910788246803321
Lo trovi qui: Univ. Federico II
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Serie: IMF Working Papers; Working Paper ; ; No. 2008/116