Australia moves to accrual accounting : problems and prospects

tag=1 data=Australia moves to accrual accounting : problems and prospects tag=2 data=Shand, D.A. tag=3 data=Centre for Australian Public Sector Management Conference. Nov. 1989 tag=6 data=^d ^mNov ^y1989 tag=8 data=ACCOUNTING tag=9 data=ACCRUAL ACCOUNTING%ACCOUNTABILITY OF GOVERNMENT ORGANISATIONS tag=10 data=To begin, a brief explanation of accrual accounting and cash accounting may be useful. Cash accounting simply records cash inflows and outflows. Revenues and outlays are recognised as they are received or paid, rather than when they accrue or are incurred. tag=15 data=PAMTo begin, a brief explanation of accrual accounting and cash accounting may be useful. Cash accounting simply records cash inflows and outflows. Revenues and outlays are recognised as they are received or paid, rather than when they accrue or are incurred