Appropriate Financial Reporting Framework in East and Southern Africa
Amon Dhliwayo
Broschiertes Buch

Appropriate Financial Reporting Framework in East and Southern Africa

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Historically, governments have been reporting in terms of a cash basis of accounting. There is a widely accepted view that accrual based financial reports that are robust and transparent can improve the decision making and accountability of governments. However, there are contrasting views on the accrual based accounting framework that is appropriate for financial reporting in the public sector. As a consequence, governments have either adopted EPSAS, GFS, IFRS, IPSAS, national accounting standards or continued with cash basis accounting for financial reporting. This paper seeks to identify th...