Restatement And Accrual Basis Issue In Government Accounting

DOI

10.2991/iceb-15.2015.30How to use a DOI?

Keywords

Government Accounting, Accrual-based Accounting, Restatements, Financial reporting

Abstract

Beginning of the year 2015, Indonesian Government start to implement Accrual-based accounting. The government need to prepare the restatement of financial statement. This paper discuss what and how to prepare the restatement and also some issues in implementing the accrual-based accounting in government accounting. Some chalanges find ind implementing accrual-based government accounting are inadequate human resources capability, Information technology, funds, government support etc

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Erlynda Yuniarti Kasim
PY  - 2015/05
DA  - 2015/05
TI  - Restatement And Accrual Basis Issue In Government Accounting
BT  - Proceedings of the International Conference on Economics and Banking 2015
PB  - Atlantis Press
SP  - 201
EP  - 206
SN  - 2352-5428
UR  - https://doi.org/10.2991/iceb-15.2015.30
DO  - 10.2991/iceb-15.2015.30
ID  - Kasim2015/05
ER  -