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近日,国际会计师联合会公共部门委员会发布了题为《向责权发生制会计过渡:政府部门指南》的文件。这一文件旨在帮助那些在政府部门实行收付实现制会计的国家向权责发生制会计转变。
Recently, the Public Sector Committee of the International Federation of Accountants released a paper titled “Transition to Accountability Ownership: A Guide for Government Departments.” The purpose of this document is to help account for the change of accountability system in those countries where pay-as-you-go accounting is practiced in the government sector.