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Accrual transition journey for South African departments: from modified cash standard (MCS) to standards of generally recognised accounting practice (GRAP) Perceived views from key stakeholders on the readiness, challenges and recommendations for departments to transition and adopt full accrual accounting

Lyner, Tracy-Leigh
OpenUCT · Papers
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challengesdeveloping-countriesimplementation
Purpose: The delayed development and implementation of an integrated financial management system (IFMS) for national and provincial departments in South Africa is cited as the reason for the continuous extension of the effective date for adopting the standards of Generally Recognised Accounting Prac
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