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Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries /

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Terkper, Seth E. (Autor)
Autor Corporativo: International Monetary Fund
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, 2008.
©2008
Colección:IMF working paper ; WP/08/116.
Temas:
Acceso en línea:Texto completo