Financial reporting in Ireland:
The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Iris...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Online-Zugang: | Volltext |
| Zusammenfassung: | The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Irish Government establish accrual financial statements compliant with international standards for its departments and offices and harmonise accounting standards used by entities within the general government sector. The report notes that accrual data would be a "building block" for richer, more reliable fiscal information, which would, in turn, help formulate improved assumptions for fiscal forecasts and be better equipped to identify fiscal risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its financial reporting framework by preparing integrated reports for departments and offices and consolidated financial statements. Integrated accounts for departments and offices would provide an overview of each department's resources and spending alongside information on their strategy and performance. This would enhance and improve scrutiny and examination of departmental performance by the Committee of Public Accounts and by the Oireachtas Sectoral Committees. |
| Beschreibung: | 1 Online-Ressource (64 p.) |
| DOI: | 10.1787/ea5cae13-en |
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| 520 | |a The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Irish Government establish accrual financial statements compliant with international standards for its departments and offices and harmonise accounting standards used by entities within the general government sector. The report notes that accrual data would be a "building block" for richer, more reliable fiscal information, which would, in turn, help formulate improved assumptions for fiscal forecasts and be better equipped to identify fiscal risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its financial reporting framework by preparing integrated reports for departments and offices and consolidated financial statements. Integrated accounts for departments and offices would provide an overview of each department's resources and spending alongside information on their strategy and performance. This would enhance and improve scrutiny and examination of departmental performance by the Committee of Public Accounts and by the Oireachtas Sectoral Committees. | ||
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| 650 | 4 | |a Ireland | |
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| 700 | 1 | |a Denis, Emeline |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Youngberry, Tim |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 19, no. 1, p. 107-169 |
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| author | Moretti, Delphine |
| author2 | Nicol, Scherie Denis, Emeline Youngberry, Tim |
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| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/ea5cae13-en |
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| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:56:13Z |
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| language | English |
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| spelling | Moretti, Delphine VerfasserIn aut Financial reporting in Ireland Delphine, Moretti ... [et al] Paris OECD Publishing 2019 1 Online-Ressource (64 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Irish Government establish accrual financial statements compliant with international standards for its departments and offices and harmonise accounting standards used by entities within the general government sector. The report notes that accrual data would be a "building block" for richer, more reliable fiscal information, which would, in turn, help formulate improved assumptions for fiscal forecasts and be better equipped to identify fiscal risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its financial reporting framework by preparing integrated reports for departments and offices and consolidated financial statements. Integrated accounts for departments and offices would provide an overview of each department's resources and spending alongside information on their strategy and performance. This would enhance and improve scrutiny and examination of departmental performance by the Committee of Public Accounts and by the Oireachtas Sectoral Committees. Governance Ireland Nicol, Scherie MitwirkendeR ctb Denis, Emeline MitwirkendeR ctb Youngberry, Tim MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 19, no. 1, p. 107-169 volume:19 year:2019 number:1 pages:107-169 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/ea5cae13-en Volltext |
| spellingShingle | Moretti, Delphine Financial reporting in Ireland Governance Ireland |
| title | Financial reporting in Ireland |
| title_auth | Financial reporting in Ireland |
| title_exact_search | Financial reporting in Ireland |
| title_full | Financial reporting in Ireland Delphine, Moretti ... [et al] |
| title_fullStr | Financial reporting in Ireland Delphine, Moretti ... [et al] |
| title_full_unstemmed | Financial reporting in Ireland Delphine, Moretti ... [et al] |
| title_short | Financial reporting in Ireland |
| title_sort | financial reporting in ireland |
| topic | Governance Ireland |
| topic_facet | Governance Ireland |
| url | https://doi.org/10.1787/ea5cae13-en |
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