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Accrual Budgeting and Accounting in Government and its Relevance for Developing Member Countries

Written by S. Lakshman Athukorala and Barry Reid

E-mail or fax the Publications Unit at + 632 636 2648 to order the printed version of this publication. Applicable shipping cost will be charged. View Document  Books, Periodicals, Studies, and Reports On-line edition: Free of Charge Hardcopy price: $10.00 ISBN: 971-561-488-4 Pub. Date: 2003 In stock

This report examines the relevance of accrual budgeting and accounting in government for ADB's developing member countries (DMCs) and provides background and guidance on this issue. It presents practical suggestions on how DMCs might improve their government accounting arrangements in a gradual, systematic manner.

View the document [ PDF: 1,536kb | 95 pages ] To read, you need Acrobat.

Contents

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Executive Summary [ PDF: 107 KB | 2 pages ]

1. Introduction [ PDF: 131 KB | 2 pages ]
2. Government Accounting [ PDF: 416 KB | 12 pages ]
1. Introduction
2. Differences Between Cash and Accrual Accounting
3. Public Sector Accounting Systems
4. Status of Accrual Accounting and Budgeting in OECD Countries
3. Arguments for and Against Accrual Accounting [ PDF: 291 KB | 14 pages ]
1. Introduction
2. Arguments in Favor of Accrual Accounting [ PDF: 131 KB | 2 pages ]
3. Opposing Views
4. Conclusion
4. DMC Government Accounting [ PDF: 252 KB | 9 pages ]
1. Introduction
2. Standards-Based Accounting Countries
3. Soviet Accounting System Countries
4. Conclusion
5. Country Implementation Experiences [ PDF: 212 KB | 14 pages ]
1. Introduction
2. General Implementation Tasks
3. The New Zealand Experience
4. Implementation Issues and Lessons
5. Conclusion
6. Implications and Recommendations for DMCs [ PDF: 208 KB | 9 pages ]
1. Introduction
2. The DMC Environment is Fundamentally Different
3. Seven Key Recommendations for DMC Governments
4. A Possible Implementation Approach
5. Conclusion

References [ PDF: 140 KB | 6 pages ]

Appendixes [ PDF: 189 KB | 17 pages ]

Appendix 1. International Public Sector Accounting Standards

Appendix 2. Government-Specific Accounting Issues

• The Reporting Entity and Aggregate Consolidation
• Infrastructure Assets
• Social Insurance Programs
• Valuation Issues
• Military Assets
• Heritage Assets

Appendix 3. Cost-Benefit Analysis of the New Zealand Adoption of Accrual Accounting

Appendix 4. OECD Implementation Experiences

• Canada
• Germany
• Sweden
• United Kingdom

Appendix 5. Useful Internet Sites and Resources

• Useful Internet Sites
• International Public Sector Material

Appendix 6. Suggested Readings