Report on Review of the Guidelines for Accounting and Recognition of Tax and Customs Revenue
| dc.contributor.author | Casey Barnett | |
| dc.date.accessioned | 2026-06-10T04:10:50Z | |
| dc.date.issued | 2023-01-19 | |
| dc.description | A review of the Ministry of Economy and Finance draft Guidelines for Accounting and Recognition of Tax and Customs Revenue was conducted to achieve compliance with IPSAS. The text of the guidelines states that the guidelines are based on IPSAS ED 71, and it was found that the guidelines broadly follow the requirements of both the current IPSAS 23 and IPSAS ED 71. However, changes are recommended to fully comply with both IPSAS 23 and IPSAS ED 71. A main recommendation is to expand the scope of the guidelines to cover tax and customs related transfers, such as fines and penalties that are related to tax. A number of minor revisions are recommended to bring the guidelines into better compliance with IPSAS. | |
| dc.identifier.uri | https://cam-ed-oar.com/handle/cam-ed-oar/635 | |
| dc.language.iso | en | |
| dc.publisher | Accounting and Auditing Regulator | |
| dc.title | Report on Review of the Guidelines for Accounting and Recognition of Tax and Customs Revenue | |
| dc.type | Technical Report |