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What is Accrual vs Cash Basis in Government Accounting about?

Government Regulation No. 24 Year 2005 set the accounting for cash towards accrual basis (Kas menuju Akrual) and became the transition of Government Regulation since the legislation of Keuangan Negara dan Perbendaharaan Negara mandated that recognition and measurement of income and expenditures should base on accrual basis. Government Regulation No. 71 Year 2010 set the completed SAP for accrual basis which arranged by Komite Akuntansi Pemerintahan (KSAP)

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brojeem

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EN