Government Accounting in Nigeria

This second edition of the book was written to reflect as much as possible the relevant development in government accounting since the first edition was published in 2015. This is why Chapter 16 was written specifically on Treasury Single Account (TSA) at the Federal Government level in Nigeria. The removal of three of the mandatory requirements of Cash Basis IPSAS and Government Business Enterprises (GBE) from the literature are part of the key changes effected by International Public Sector Accounting Standards Board (IPSASB) captured in the book. This is in addition to drawing attention to the emergence of Governor Akinwunmi Ambode-led Lagos State Government as the first government in Nigeria to publish its financial statements on accrual basis IPSAS.