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Rethinking public accounting : policy and practice of accrual accounting in government / S.K. Das.
LIBRA HJ9927.I4 D35 2006
Available from offsite location
- Format:
- Book
- Author/Creator:
- Das, S. K., 1945-
- Language:
- English
- Subjects (All):
- Finance, Public--India--Accounting.
- Finance, Public.
- Accrual basis accounting.
- India.
- Accounting.
- Accrual basis accounting--India.
- Physical Description:
- xiv, 223 pages ; 22 cm
- Place of Publication:
- New Delhi : Oxford University Press, 2006.
- Summary:
- On the public finance and accrual basis accounting system that should be adopted in India based on models of four different countries; a study.
- Contents:
- 1 Government Accounting 1
- 2 Government Accounting in India 17
- 3 Accrual Accounting in the New Zealand Government 48
- 4 Accrual Accounting in the Australian Government 70
- 5 Resource Accounting in the UK Government 87
- 6 Accrual Accounting in the Swedish Government 108
- 7 Comparative Experience: The Issues 137
- 8 Comparative Experience: The Gains 146
- 9 Introducing Accrual Accounting in the Indian Government 158
- 10 Implementation: A Roadmap 182.
- Notes:
- Includes bibliographical references (pages [208]-220) and index.
- ISBN:
- 0195678990
- 9780195678994
- OCLC:
- 68192814
- Online:
- Publisher description
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