Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey:
Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. Thi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2016
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting. |
| Beschreibung: | 1 Online-Ressource (20 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-16-5jlv2jx2mtzq |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061250015 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204120934.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2016 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/budget-16-5jlv2jx2mtzq |2 doi | |
| 035 | |a (DE-627-1)061250015 | ||
| 035 | |a (DE-599)KEP061250015 | ||
| 035 | |a (FR-PaOEC)budget-16-5jlv2jx2mtzq | ||
| 035 | |a (EBP)061250015 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a H60 |2 jelc | ||
| 084 | |a H83 |2 jelc | ||
| 100 | 1 | |a Moretti, Delphine |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |c Delphine, Moretti |
| 264 | 1 | |a Paris |b OECD Publishing |c 2016 | |
| 300 | |a 1 Online-Ressource (20 p.) |c 21 x 28cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting. | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 16, no. 1, p. 9-28 |
| 773 | 1 | 8 | |g volume:16 |g year:2016 |g number:1 |g pages:9-28 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/budget-16-5jlv2jx2mtzq |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC-article | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a AR | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061250015 |
|---|---|
| _version_ | 1804748673506082816 |
| adam_text | |
| any_adam_object | |
| author | Moretti, Delphine |
| author_facet | Moretti, Delphine |
| author_role | aut |
| author_sort | Moretti, Delphine |
| author_variant | d m dm |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061250015 (DE-599)KEP061250015 (FR-PaOEC)budget-16-5jlv2jx2mtzq (EBP)061250015 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/budget-16-5jlv2jx2mtzq |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02042caa a22003972 4500</leader><controlfield tag="001">ZDB-13-SOC-061250015</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204120934.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2016 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-16-5jlv2jx2mtzq</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061250015</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061250015</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)budget-16-5jlv2jx2mtzq</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061250015</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H60</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H83</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Moretti, Delphine</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey</subfield><subfield code="c">Delphine, Moretti</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2016</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (20 p.)</subfield><subfield code="c">21 x 28cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">OECD Journal on Budgeting</subfield><subfield code="g">Vol. 16, no. 1, p. 9-28</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:16</subfield><subfield code="g">year:2016</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:9-28</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/budget-16-5jlv2jx2mtzq</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC-article</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061250015 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-16T15:07:37Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (20 p.) 21 x 28cm. |
| psigel | ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Moretti, Delphine VerfasserIn aut Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine, Moretti Paris OECD Publishing 2016 1 Online-Ressource (20 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting. Finance and Investment Governance Enthalten in OECD Journal on Budgeting Vol. 16, no. 1, p. 9-28 volume:16 year:2016 number:1 pages:9-28 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-16-5jlv2jx2mtzq Volltext |
| spellingShingle | Moretti, Delphine Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Finance and Investment Governance |
| title | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_auth | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_exact_search | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_full | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine, Moretti |
| title_fullStr | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine, Moretti |
| title_full_unstemmed | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine, Moretti |
| title_short | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_sort | accrual practices and reform experiences in oecd countries results of the 2016 oecd accruals survey |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
| url | https://doi.org/10.1787/budget-16-5jlv2jx2mtzq |
| work_keys_str_mv | AT morettidelphine accrualpracticesandreformexperiencesinoecdcountriesresultsofthe2016oecdaccrualssurvey |