This paper has been developed from a presentation made by the author during an EDI course in Shanghai, China, in May 1985. Although very simple, it addresses several concepts which are important in our...
In the past several years, the Bank has placed increasing emphasis on the need for better standards and practices, among our project entities, relating to accounting, auditing and financial reporting...
This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting...