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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2006
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (19 p.) |
| DOI: | 10.1787/budget-v4-art5-en |
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| spelling | Blöndal, Jón R... VerfasserIn aut Issues in Accrual Budgeting Jón R., Blöndal Paris OECD Publishing 2006 1 Online-Ressource (19 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 Enthalten in OECD Journal on Budgeting Vol. 4, no. 1, p. 103-119 volume:4 year:2006 number:1 pages:103-119 Parallele Sprachausgabe Französisch Questions soulevées par la budgétisation sur la base des droits constatés FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v4-art5-en 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_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 |
| work_keys_str_mv | AT blondaljonr issuesinaccrualbudgeting |