GTZ Report on Accrual Accounting Status Quo - LGCDP

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References 33 FEE (2007). Accrual Accounting in the Public Sector. Link: http://www.fee.be/fileupload/upload/Accrual%20Accounting%20in%20the%20Public%20Sector%200701301 20072491.pdf (Last review on: 22.08.2008). Grossi, Giuseppe (2006). Public sector accounting and budgeting reforms in Europe. Link: http://www.mtk.ut.ee/orb.aw/class=file/action=preview/id=157481/IPSASB+27.04.06.pdf (Last review on: 22.08.2008). IFAC (2006). Glossary of Accounting Terms. Link: http://www.ifac.org/Members/DownLoads/2008_B11_Glossaryrevised_repaired_MB.pdf (Last review on: 20.08.2008). IMF (2007). Public Financial Management Technical Guidance Note. Transition to Accrual Accounting. Link: http://blogpfm.imf.org/pfmblog/files/fad_guidance_note_transition_to_accrual.pdf (Last review on: 20.08.2008). IPSASB (2008a). Homepage. Link: http://www.ifac.org/PublicSector/ (Last review on: 20.08.2008). IPSASB (2008b). List of International Public Sector Accounting Pronouncements. Link:http://www.ifac.org/Store/Details.tmplSID=120915676524228&Cart=121922786842692 (Last review on: 20.08.2008). IPSASB (2008c). IPSAS Adoption by Governments. Link: http://web.ifac.org/download/IPSASB_Adoption_Governments.pdf (Last review on: 20.08.2008). IPSASB (2003). Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Second Edition). Link: http://www.ifac.org/Members/DownLoads/PSC-Study14_2nd_Ed.pdf (Last review on: 19.08.2008) KPMG (2005). Doppik schlaegt Kameralistik. Fragen und Antworten zur Einfuehrung eines doppischen Haushalts- und Rechnungswesens. Link: http://www.pfalzakademie.de/projekte/Haushalt/Doopik_schlaegt_Kameralistik.pdf (Last review on: 11.08.2008). KPMG (2008). Doppik schlaegt Kameralistik. Fragen und Antworten zur Einfuehrung eines doppischen Haushalts- und Rechnungswesens. Link: http://www.kpmg.de/docs/Doppik_schlaegt_Kameralistik.pdf (Last review on: 11.08.2008). Nepal Legislation (1999a). Local Self Governance Act, 2055 (1999). An Act made to provide for Local Self- Governance. Link: http://www.mld.gov.np/pdf_downloadable_file/local_self_governance_act_2055(1999)_english.pdf (Last review on: 11.08.2008). Nepal Legislation (1999b). Local Self Governance Regulation, 2056 (1999). Link: http://www.mld.gov.np/pdf_downloadable_file/local_self_governance_regulations_2056(1999)_english.pdf (Last review on: 11.08.2008). Nepal Legislation (1999c). Local Body (Financial Administration) Regulation, 2056 (1999). Kathmandu: Law Books Management Board. SAFA (2006). A Study on Accrual-Based Accounting for Governments & Public Sector Entities in SAARC Countries. Link: http://www.esafa.org/About/Study-Accrual_Accounting_in_SAARC_Governments_1.pdf (Last review on: 22.08.2008).
References 34 Schiavo-Campo, S. & Tommasi, D. (1999). Managing Government Expenditure. Link: http://www.gsdrc.org/go/display/document/legacyid/162 (Last review on: 11.08.2008). Schick, Allen (2006). Why most developing countries should not try New Zealand reforms. World Bank Working Paper. Link: http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/04/04/000012009_20060404125921/ Rendered/PDF/357320NZ0reforms0nz1ref.pdf (Last review on: 11.08.2008). Shah, Anwar (Ed.). (2007). Budgeting and Budgetary Institutions. Link: http://siteresources.worldbank.org/PSGLP/Resources/BudgetingandBudgetaryInstitutions.pdf (Last review on: 11.08.2008). udle (2006). Responding to Urban Developments in Nepal (not published). udle (2008): Annual <strong>Report</strong> on Detailed Revenue and Expenditure Breakdown. World Bank (2003). Financial Accountability in Nepal. A Country Assessment. Link: http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/05/17/000094946_03050304064861/ Rendered/PDF/multi0page.pdf (Last review on: 26.08.2008). World Bank (2007). Nepal Public Sector Accounting and Auditing. A Comparison to International Standards. Link: http://siteresources.worldbank.org/SOUTHASIAEXT/Resources/Publications/448813- 1195243379044/sar_report-nepal-full.pdf (Last review on: 21.08.2008). Wynne, Andy (2003). Do Private Sector Financial Statements Provide a Suitable Model for Public Sector Accounts. ACCA. Link: http://www.accaglobal.com/pubs/publicinterest/activities/library/public_sector/ps_pubs/papers/ps_doc_012.p df (Last review on: 11.08.2008). Wynne, Andy (2004). Is the move to accrual based accounting a real priority for public sector accounting. ACCA. Link: http://www.accaglobal.com/pubs/publicinterest/activities/library/public_sector/ps_pubs/papers/ps_doc_008.p df (Last review on: 11.08.2008).
Page 1 and 2: Urban Development through Local Eff
Page 3 and 4: Contents 01. Executive Summary (p.1
Page 5 and 6: Cash Accounting vs. Accrual Account
Page 17 and 18: Findings and observations in the Ne
Page 25 and 26: How to implement Accrual Accounting
Page 33 and 34: Annex 30 05. Annex Annex 1 IPSAS Li
Page 35: References 32 06. References ADB (2

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