Issues in Accrual Budgeting:
There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for spe...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris
OECD Publishing
2006
|
| Subjects: | |
| Online Access: | 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 |
| Summary: | There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions - most frequently for the recording of interest on the public debt and employee pension costs |
| Physical Description: | 1 Online-Ressource (19 Seiten) |
| DOI: | 10.1787/budget-v4-art5-en |
Staff View
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| language | English |
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| spelling | Blöndal, Jón R... Verfasser aut Issues in Accrual Budgeting Jón R. Blöndal Paris OECD Publishing 2006 1 Online-Ressource (19 Seiten) txt rdacontent c rdamedia cr rdacarrier There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions - most frequently for the recording of interest on the public debt and employee pension costs Governance https://doi.org/10.1787/budget-v4-art5-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Blöndal, Jón R.. Issues in Accrual Budgeting Governance |
| title | Issues in Accrual Budgeting |
| title_auth | Issues in Accrual Budgeting |
| title_exact_search | Issues in Accrual Budgeting |
| title_exact_search_txtP | Issues in Accrual Budgeting |
| title_full | Issues in Accrual Budgeting Jón R. Blöndal |
| title_fullStr | Issues in Accrual Budgeting Jón R. Blöndal |
| title_full_unstemmed | Issues in Accrual Budgeting Jón R. Blöndal |
| title_short | Issues in Accrual Budgeting |
| title_sort | issues in accrual budgeting |
| topic | Governance |
| topic_facet | Governance |
| url | https://doi.org/10.1787/budget-v4-art5-en |
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