Budgeting for federal insurance and retirement programmes: Cash or Accrual
Budgeting for federal insurance and retirement programmes: Cash or Accrual:

Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects...

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Bibliographische Detailangaben
1. Verfasser: Carroll, Megan (VerfasserIn)
Weitere Verfasser: Torregrosa, David (MitwirkendeR), Gay, Sebastien (MitwirkendeR), Kiska, Wendy (MitwirkendeR)
Format: Elektronisch Buchkapitel
Sprache:English
Veröffentlicht: Paris OECD Publishing 2020
Schlagworte:
Finance and Investment
Governance
Economics
Slovak Republic
United States
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:Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting
Beschreibung:1 Online-Ressource (18 Seiten) 21 x 28cm
DOI:10.1787/60e41bf0-en

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