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...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Autor Corporativo: | |
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 |