09.01.2015 Views

GTZ Report on Accrual Accounting Status Quo - LGCDP

GTZ Report on Accrual Accounting Status Quo - LGCDP

GTZ Report on Accrual Accounting Status Quo - LGCDP

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

References 33<br />

FEE (2007). <strong>Accrual</strong> <strong>Accounting</strong> in the Public Sector. Link:<br />

http://www.fee.be/fileupload/upload/<strong>Accrual</strong>%20<strong>Accounting</strong>%20in%20the%20Public%20Sector%200701301<br />

20072491.pdf (Last review <strong>on</strong>: 22.08.2008).<br />

Grossi, Giuseppe (2006). Public sector accounting and budgeting reforms in Europe. Link:<br />

http://www.mtk.ut.ee/orb.aw/class=file/acti<strong>on</strong>=preview/id=157481/IPSASB+27.04.06.pdf (Last review <strong>on</strong>:<br />

22.08.2008).<br />

IFAC (2006). Glossary of <strong>Accounting</strong> Terms. Link: http://www.ifac.org/Members/DownLoads/2008_B11_Glossaryrevised_repaired_MB.pdf<br />

(Last review <strong>on</strong>: 20.08.2008).<br />

IMF (2007). Public Financial Management Technical Guidance Note. Transiti<strong>on</strong> to <strong>Accrual</strong> <strong>Accounting</strong>. Link: http://blogpfm.imf.org/pfmblog/files/fad_guidance_note_transiti<strong>on</strong>_to_accrual.pdf<br />

(Last review <strong>on</strong>: 20.08.2008).<br />

IPSASB (2008a). Homepage. Link: http://www.ifac.org/PublicSector/ (Last review <strong>on</strong>: 20.08.2008).<br />

IPSASB (2008b). List of Internati<strong>on</strong>al Public Sector <strong>Accounting</strong> Pr<strong>on</strong>ouncements.<br />

Link:http://www.ifac.org/Store/Details.tmplSID=120915676524228&Cart=121922786842692 (Last review<br />

<strong>on</strong>: 20.08.2008).<br />

IPSASB (2008c). IPSAS Adopti<strong>on</strong> by Governments. Link:<br />

http://web.ifac.org/download/IPSASB_Adopti<strong>on</strong>_Governments.pdf (Last review <strong>on</strong>: 20.08.2008).<br />

IPSASB (2003). Transiti<strong>on</strong> to the <strong>Accrual</strong> Basis of <strong>Accounting</strong>: Guidance for Governments and Government Entities<br />

(Sec<strong>on</strong>d Editi<strong>on</strong>). Link: http://www.ifac.org/Members/DownLoads/PSC-Study14_2nd_Ed.pdf (Last review <strong>on</strong>:<br />

19.08.2008)<br />

KPMG (2005). Doppik schlaegt Kameralistik. Fragen und Antworten zur Einfuehrung eines doppischen Haushalts- und<br />

Rechnungswesens. Link: http://www.pfalzakademie.de/projekte/Haushalt/Doopik_schlaegt_Kameralistik.pdf<br />

(Last review <strong>on</strong>: 11.08.2008).<br />

KPMG (2008). Doppik schlaegt Kameralistik. Fragen und Antworten zur Einfuehrung eines doppischen Haushalts- und<br />

Rechnungswesens. Link: http://www.kpmg.de/docs/Doppik_schlaegt_Kameralistik.pdf (Last review <strong>on</strong>:<br />

11.08.2008).<br />

Nepal Legislati<strong>on</strong> (1999a). Local Self Governance Act, 2055 (1999). An Act made to provide for Local Self-<br />

Governance. Link:<br />

http://www.mld.gov.np/pdf_downloadable_file/local_self_governance_act_2055(1999)_english.pdf (Last<br />

review <strong>on</strong>: 11.08.2008).<br />

Nepal Legislati<strong>on</strong> (1999b). Local Self Governance Regulati<strong>on</strong>, 2056 (1999). Link:<br />

http://www.mld.gov.np/pdf_downloadable_file/local_self_governance_regulati<strong>on</strong>s_2056(1999)_english.pdf<br />

(Last review <strong>on</strong>: 11.08.2008).<br />

Nepal Legislati<strong>on</strong> (1999c). Local Body (Financial Administrati<strong>on</strong>) Regulati<strong>on</strong>, 2056 (1999). Kathmandu: Law Books<br />

Management Board.<br />

SAFA (2006). A Study <strong>on</strong> <strong>Accrual</strong>-Based <strong>Accounting</strong> for Governments & Public Sector Entities in SAARC Countries.<br />

Link: http://www.esafa.org/About/Study-<strong>Accrual</strong>_<strong>Accounting</strong>_in_SAARC_Governments_1.pdf (Last review<br />

<strong>on</strong>: 22.08.2008).

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!