The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2
This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public accoun...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2013
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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 Volltext |
| Zusammenfassung: | This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public accounting to ESA 95, analyses the potential changes needed to EDP Table 2 if public accounting is on a full accrual/IPSAS basis, and proposes a possible way forward for better reconciling the relevant reporting balances. The analysis takes into account the study carried out by the European Commission report on the "Suitability of International Accounting Standards for the Public Sector (IPSAS) for the EU member states", and the differences between statistical reporting and IPSAS highlighted by IPSASB in the consultation paper on "IPSASs and Government Finance Statistics" |
| Beschreibung: | 1 Online-Ressource (13 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-13-5k409g5913xq |
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Datensatz im Suchindex
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| index_date | 2024-07-03T19:35:08Z |
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| language | English |
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| spelling | Dabbicco, Giovanna Verfasser aut The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 Giovanna Dabbicco Paris OECD Publishing 2013 1 Online-Ressource (13 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public accounting to ESA 95, analyses the potential changes needed to EDP Table 2 if public accounting is on a full accrual/IPSAS basis, and proposes a possible way forward for better reconciling the relevant reporting balances. The analysis takes into account the study carried out by the European Commission report on the "Suitability of International Accounting Standards for the Public Sector (IPSAS) for the EU member states", and the differences between statistical reporting and IPSAS highlighted by IPSASB in the consultation paper on "IPSASs and Government Finance Statistics" Finance and Investment Governance https://doi.org/10.1787/budget-13-5k409g5913xq Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Dabbicco, Giovanna The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 Finance and Investment Governance |
| title | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 |
| title_auth | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 |
| title_exact_search | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 |
| title_exact_search_txtP | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 |
| title_full | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 Giovanna Dabbicco |
| title_fullStr | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 Giovanna Dabbicco |
| title_full_unstemmed | The reconciliation of primary accounting data for government entities and balances according to statistical measures The case of the European Excessive Deficit Procedure Table 2 Giovanna Dabbicco |
| title_short | The reconciliation of primary accounting data for government entities and balances according to statistical measures |
| title_sort | the reconciliation of primary accounting data for government entities and balances according to statistical measures the case of the european excessive deficit procedure table 2 |
| title_sub | The case of the European Excessive Deficit Procedure Table 2 |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
| url | https://doi.org/10.1787/budget-13-5k409g5913xq |
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