Accrual Practices and Reform Experiences in OECD Countries:
Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government's fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism th...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2017
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government's fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD. |
| Beschreibung: | 1 Online-Ressource (128 Seiten) 21 x 28cm |
| ISBN: | 9789264270572 |
| DOI: | 10.1787/9789264270572-en |
Internformat
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-12-18T19:02:24Z |
| institution | BVB |
| isbn | 9789264270572 |
| language | English |
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| physical | 1 Online-Ressource (128 Seiten) 21 x 28cm |
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| spelling | Accrual Practices and Reform Experiences in OECD Countries Organisation for Economic Co-operation and Development and International Federation of Accountants Paris OECD Publishing 2017 1 Online-Ressource (128 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government's fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD. Finance and Investment Governance Economics International Federation of Accountants Herausgebendes Organ isb https://doi.org/10.1787/9789264270572-en Verlag kostenfrei Volltext |
| spellingShingle | Accrual Practices and Reform Experiences in OECD Countries Finance and Investment Governance Economics |
| title | Accrual Practices and Reform Experiences in OECD Countries |
| title_auth | Accrual Practices and Reform Experiences in OECD Countries |
| title_exact_search | Accrual Practices and Reform Experiences in OECD Countries |
| title_exact_search_txtP | Accrual Practices and Reform Experiences in OECD Countries |
| title_full | Accrual Practices and Reform Experiences in OECD Countries Organisation for Economic Co-operation and Development and International Federation of Accountants |
| title_fullStr | Accrual Practices and Reform Experiences in OECD Countries Organisation for Economic Co-operation and Development and International Federation of Accountants |
| title_full_unstemmed | Accrual Practices and Reform Experiences in OECD Countries Organisation for Economic Co-operation and Development and International Federation of Accountants |
| title_short | Accrual Practices and Reform Experiences in OECD Countries |
| title_sort | accrual practices and reform experiences in oecd countries |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
| url | https://doi.org/10.1787/9789264270572-en |
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