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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...
| Clasificación: | Libro Electrónico |
|---|---|
| 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 |
MARC
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| 100 | 1 | |a Terkper, Seth E., |e author. | |
| 245 | 1 | 0 | |a Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries / |c prepared by Seth E. Terkper. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c 2008. | ||
| 264 | 4 | |c ©2008 | |
| 300 | |a 1 online resource (26 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper ; |v WP/08/116 | |
| 500 | |a Available in PDF, ePUB, and Mobi formats on the Internet. | ||
| 520 | |a 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's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records | |
| 505 | 8 | |a A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Accounting |x Standards. | |
| 650 | 0 | |a Financial statements |x Standards. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 6 | |a Comptabilité |x Normes. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a Accounting |x Standards |2 fast | |
| 650 | 7 | |a Financial statements |x Standards |2 fast | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 710 | 2 | |a International Monetary Fund. | |
| 730 | 0 | |a IMF eLibrary. | |
| 758 | |i has work: |a Accounting challenges for semi-autonomous revenue agencies [(SARAs)] in developing countries (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFykxGttwjhyBrDbKV79ym |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print Version: |a Terkper, Seth E. |t Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries |d Washington, D.C. : International Monetary Fund, 2008. |z 9781451869767 |
| 830 | 0 | |a IMF working paper ; |v WP/08/116. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1607668 |z Texto completo |
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