The limits of accrual accounting applied to public accounts: A French view:
The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is n...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 URL des Erstveröffentlichers |
| Zusammenfassung: | The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced - and at what cost - or whether the development of a new system built on different principles should be considered |
| DOI: | 10.1787/768cc082-en |
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Datensatz im Suchindex
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| spelling | Milot, Jean-Paul Verfasser aut The limits of accrual accounting applied to public accounts: A French view Jean-Paul Milot Paris OECD Publishing 2021 txt rdacontent c rdamedia cr rdacarrier The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced - and at what cost - or whether the development of a new system built on different principles should be considered Finance and Investment Governance Economics https://doi.org/10.1787/768cc082-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Milot, Jean-Paul The limits of accrual accounting applied to public accounts: A French view Finance and Investment Governance Economics |
| title | The limits of accrual accounting applied to public accounts: A French view |
| title_auth | The limits of accrual accounting applied to public accounts: A French view |
| title_exact_search | The limits of accrual accounting applied to public accounts: A French view |
| title_exact_search_txtP | The limits of accrual accounting applied to public accounts: A French view |
| title_full | The limits of accrual accounting applied to public accounts: A French view Jean-Paul Milot |
| title_fullStr | The limits of accrual accounting applied to public accounts: A French view Jean-Paul Milot |
| title_full_unstemmed | The limits of accrual accounting applied to public accounts: A French view Jean-Paul Milot |
| title_short | The limits of accrual accounting applied to public accounts: A French view |
| title_sort | the limits of accrual accounting applied to public accounts a french view |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
| url | https://doi.org/10.1787/768cc082-en |
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