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The Modifed Cash Standard

Understanding the MCS principles

(Pilot site)

Chapter 01 Preface to the Modified Cash Standard
Chapter 02 Concepts and Principles
Chapter 03 Financial Statement Presentation
Chapter 04 Accounting Policies, Estimates and Errors
Chapter 05 Appropriation Statement
Chapter 06 Cash Flow Statements
Chapter 07 Revenue
Chapter 08 Expenditure
Chapter 09 General Departmental Assets and Liabilities
Chapter 10 Treasury Financial instruments
Chapter 11 Capital Assets
Chapter 12 Inventories
Chapter 13 Leases
Chapter 14 Provision and Contingents
Chapter 15 Related Party Disclosures
Chapter 16 Accounting by Principals and Agents
Chapter 17 Events after the Reporting Date
Chapter 18 Consolidated Financial Statements
Chapter 19 Transfers of Functions
Chapter 20 Mergers

MCS High Level Summaries

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