Practical Resources

IFAC’s Study 14 – Transition to Accrual Basis of Accounting – third edition issued Jan 2011

Study 14 – Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Third Edition) This Study is intended to assist governments and government entities wishing to migrate to the accrual basis of accounting in accordance with International Public Sector Accounting Standards (IPSASs). It may also assist governments and government entities complying …

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Framework for assessing sustainability

The environment, the society, culture and the economy encompass the areas to manage if we are  ” to equitably meet developmental and environmental needs of present and future generations” (Rio 1992). Much work has been done to identify a framework for measuring sustainability. The framework for accounting for  sustainability includes: The Physical Environment Society Human Capital …

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International Asset Management Framework – 2001

OECD, 2001. Asset Management for the Roads Sector. “The main tasks set by the Steering Committee for the Programme of Research on Road Transportand Intermodal Linkages for the Working Group were to: • Develop a common definition and identify the appropriate components for an assetmanagement system (AMS). • Document the state of implementation of asset …

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