Restatement And Accrual Basis Issue In Government Accounting

Abstract

Beginning of the year 2015, Indonesian Governmentstart to implement Accrual-based accounting. The government need to prepare the restatement of financial statement. This paper discuss what and how to prepare the restatement and also some issues in implementing the accrual-based accounting in government accounting. Some chalanges find in implementing accrual-based government accounting are inadequate human resources capability, Information technology, funds, government support etc.