Proceedings of the International Conference on Economics and Banking 2015

Restatement And Accrual Basis Issue In Government Accounting

Authors
Erlynda Yuniarti Kasim
Corresponding Author
Erlynda Yuniarti Kasim
Available Online May 2015.
DOI
https://doi.org/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
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
International Conference on Economics and Banking (iceb-15)
Part of series
Advances in Economics, Business and Management Research
Publication Date
May 2015
ISBN
978-94-62520-86-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/iceb-15.2015.30How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Erlynda Yuniarti Kasim
PY  - 2015/05
DA  - 2015/05
TI  - Restatement And Accrual Basis Issue In Government Accounting
BT  - International Conference on Economics and Banking (iceb-15)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/iceb-15.2015.30
DO  - https://doi.org/10.2991/iceb-15.2015.30
ID  - Kasim2015/05
ER  -