Accrual Accounting and Budgeting: Key Issues and Recent Developments
Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the s...
Gespeichert in:
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2003
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries... |
| Beschreibung: | 1 Online-Ressource (21 p.) |
| DOI: | 10.1787/budget-v3-art4-en |
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| spelling | Blöndal, Jón R... VerfasserIn aut Accrual Accounting and Budgeting Key Issues and Recent Developments Jón R., Blöndal Paris OECD Publishing 2003 1 Online-Ressource (21 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries... Governance Enthalten in OECD Journal on Budgeting Vol. 3, no. 1, p. 43-59 volume:3 year:2003 number:1 pages:43-59 Parallele Sprachausgabe Französisch Comptabilité et budgétisation sur la base des droits constatés : Questions clés et développements récents FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v3-art4-en Volltext |
| spellingShingle | Blöndal, Jón R.. Accrual Accounting and Budgeting Key Issues and Recent Developments Governance |
| title | Accrual Accounting and Budgeting Key Issues and Recent Developments |
| title_auth | Accrual Accounting and Budgeting Key Issues and Recent Developments |
| title_exact_search | Accrual Accounting and Budgeting Key Issues and Recent Developments |
| title_full | Accrual Accounting and Budgeting Key Issues and Recent Developments Jón R., Blöndal |
| title_fullStr | Accrual Accounting and Budgeting Key Issues and Recent Developments Jón R., Blöndal |
| title_full_unstemmed | Accrual Accounting and Budgeting Key Issues and Recent Developments Jón R., Blöndal |
| title_short | Accrual Accounting and Budgeting |
| title_sort | accrual accounting and budgeting key issues and recent developments |
| title_sub | Key Issues and Recent Developments |
| topic | Governance |
| topic_facet | Governance |
| url | https://doi.org/10.1787/budget-v3-art4-en |
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