First-Time Implementation of IPSAS Guidelines — English
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The AAAG First Time Adoption(AFTA) of the Accrual Accounting Guide is a one-time application guidance primarily designed to assist member countries migrating from cash accounting to the accrual basis. It can be used in circumstances where a Ministry, Department or Agency (MDA) either does not maintain a statement of financial position or has one that only provides limited information relative to the scope of these guidelines.