Two Sets of International Governmental Financial Statements: One Common, Audited Data Base - Two different formats for financial statements, using the accrual basis of accounting, are prescribed by international governmental accounting oversight bodies. Audit certification of a common data base serves as certification of both sets of financial statements prepared from that common data base.
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|Authors:||Hughes, Jesse W. ; Abu-Izz, Issam M.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 50.2001, 4, p. 18-25
Focus on Social Insurance Programs - Social Insurance Programs -- Financial Liability or Not? - A review of issues concerning the recognition of a liability associated with social insurance programs in the United States. The media has focused a lot of attention on this area recently due to the projected shortfall in cash for social insurance programs, especially Old Age Survivor and Disability ...
Hughes, Jesse W., (1999)
Transitioning from Current Basis to Full Accrual Basis of Accounting for Governments in Developing Countries - In the past, most governments throughout the world maintained their budget and accounting systems on a cash or near-cash basis of accounting. However, many of these governments are in the process of transitioning to the accrual basis of accounting to identify the value of assets owned and ...
Hughes, Jesse W., (2007)
Minovski, Zoran, (2016)
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