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1by World Bank“… Standards (IPSAS) accrual based standards. Recommended reforms directly relevant…”
Published 2013
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2The appropriateness and usefulness of accrual accounting in public sector environment / Herni Rahmatby Rahmat, Herni“…The transformation from cash basis accounting to accrual-based accounting in financial reporting…”
Published 2014
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3by Mosuin, Eveana“… accounting system in the public sector. The shift from cash basis accounting to accrual accounting represents…”
Published 2016
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