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Introducing Accrual Accounting in the Indian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0009
Subject:
Political Science, Indian Politics

This chapter addresses the following question: what are the preconditions that are to be met for introducing accounting reforms in India? It examines accounting reforms in Ahmedabad Municipal ... More


Implementation A Roadmap

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0010
Subject:
Political Science, Indian Politics

The experiences of the four countries and the Indian municipal bodies in the adoption of accrual accounting show that there should be adequate preparation before embarking on the actual conversion. ... More


Accrual Accounting in the New Zealand Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0003
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the New Zealand government in converting to accrual accounting. Evidence suggests that the introduction of accrual accounting has succeeded in achieving its ... More


Accrual Accounting in the Australian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0004
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in ... More


Resource Accounting in the UK Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0005
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the UK government in converting to resource accounting. The Chancellor of the Exchequer, in his foreword to the green paper described the accounting changes ... More


Accrual Accounting in the Swedish Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0006
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One ... More


Comparative Experience The Issues

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0007
Subject:
Political Science, Indian Politics

This chapter highlights the common issues that eased the process of adopting accrual accounting in New Zealand, Australia, the UK, and Sweden. First, government departments have certain assets not ... More


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