Notre boutique utilise des cookies pour améliorer l'expérience utilisateur et nous vous recommandons d'accepter leur utilisation pour profiter pleinement de votre navigation.
J'accepte

Notre boutique utilise des cookies pour améliorer l'expérience utilisateur et nous vous recommandons d'accepter leur utilisation pour profiter pleinement de votre navigation.
Public finance management and accounting demands more research and studies.
Various Accounting practices exercises are implemented indifferent countries.
Financial Accounting Standard Board (FASB) Government Accounting Standard Board (GASB) Generally Accepted Accounting Principles (GAAP) set various principles standards guides and rules to mantain standards.
Among theses government revenue, its receivables and expenditure budget are discussed and explain in literatures.
However the government expenditure budget, beyond allocation and distribution/transfer to government bodies, payment for actual expenditure -advance payment method and its noncollectable portion during fiscal year seems overlooked.
The cumulative effect of the noncollectable /receivables are highly affect the balance sheet item by increasing the asset.
More of this, it affect the government commitment to the public.
The question is, if advance payment is highly employed in government budget payment, are there, supporting studies/researches or literature? This research book tried to assess issues to be address matters raised on advance payment management and control system.
Melese Tafese has received Bachelor of Arts in accounting, in Sociology and Social Administration and Master of Business Administration (MBA).
He has served in different level of finance management including as finance Director for 14 years in Ministry of Environment, Forest and Climate Change (Ethiopia).
Attention : dernières pièces disponibles !
Date de disponibilité: