The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of th...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | |
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2004
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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 paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved... |
| Beschreibung: | 1 Online-Ressource (34 Seiten) |
| DOI: | 10.1787/budget-v3-art21-en |
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Datensatz im Suchindex
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| spelling | Barnes, Cheryl Verfasser aut The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren Paris OECD Publishing 2004 1 Online-Ressource (34 Seiten) txt rdacontent c rdamedia cr rdacarrier This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved... Governance New Zealand Warren, Ken ctb https://doi.org/10.1787/budget-v3-art21-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Barnes, Cheryl The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Governance New Zealand |
| title | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_auth | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_exact_search | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_exact_search_txtP | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_full | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren |
| title_fullStr | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren |
| title_full_unstemmed | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren |
| title_short | The Impact of GAAP on Fiscal Decision Making |
| title_sort | the impact of gaap on fiscal decision making a review of twelve years experience with accrual and output based budgets in new zealand |
| title_sub | A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| topic | Governance New Zealand |
| topic_facet | Governance New Zealand |
| url | https://doi.org/10.1787/budget-v3-art21-en |
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