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  • Financial Reporting System...

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    BEA GEDELYN GARCIA
    19 visualizzazioni3 pagine
    The document provides guidance on financial reporting for the national government. It discusses using an accounting system on an accrual basis and a budget reporting system on a budget basis. It also covers fair presentation and compliance with public sector accounting standards, departures from those standards, the going concern principle, consistency of presentation, materiality and aggregation, offsetting, and reporting periods. Financial statements should be reported at least annually and disclose reasons for any changes in reporting dates.

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    Govt Acctg

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    The document provides guidance on financial reporting for the national government. It discusses using an accounting system on an accrual basis and a budget reporting system on a budget basis. It also covers fair presentation and compliance with public sector accounting standards, departures from those standards, the going concern principle, consistency of presentation, materiality and aggregation, offsetting, and reporting periods. Financial statements should be reported at least annually and disclose reasons for any changes in reporting dates.

    Copyright:

    © All Rights Reserved
    Scarica in formato PPTX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    19 visualizzazioni3 pagine

    Financial Reporting System...

    Caricato da

    BEA GEDELYN GARCIA
    The document provides guidance on financial reporting for the national government. It discusses using an accounting system on an accrual basis and a budget reporting system on a budget basis. It also covers fair presentation and compliance with public sector accounting standards, departures from those standards, the going concern principle, consistency of presentation, materiality and aggregation, offsetting, and reporting periods. Financial statements should be reported at least annually and disclose reasons for any changes in reporting dates.

    Copyright:

    © All Rights Reserved
    Scarica in formato PPTX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 3

    Financial Reporting System for

    the National Government


    Accounting System on accrual basis
    Budget reporting system on budget
    basis
    Fair Presentation and
    Compliance with PPSAS
    Departure from PPSAS
    Going Concern
    Consistency of Presentation
    Materiality and Aggregation
    Offsetting
    Reporting Period
    At least annually
    If reporting date changes,
    disclose:
    1. Reason for using a longer or
    shorter period
    2. The fact that comparative
    amount in certain FS are not
    entirely comparable

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