The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of th...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2004
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| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved... |
| Beschreibung: | 1 Online-Ressource (34 p.) |
| DOI: | 10.1787/budget-v3-art21-en |
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| indexdate | 2024-11-26T14:56:13Z |
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| spelling | Barnes, Cheryl VerfasserIn aut The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl, Barnes and Ken, Warren Paris OECD Publishing 2004 1 Online-Ressource (34 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved... Governance New Zealand Warren, Ken MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 3, no. 4, p. 7-40 volume:3 year:2004 number:4 pages:7-40 Parallele Sprachausgabe Französisch Les incidences des principes comptables généralement admis GAAP sur la prise de décision budgétaire : Bilan de douze années d'expérience de la budgétisation sur la base des droits constatés et des produits en Nouvelle-Zélande FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v3-art21-en Volltext |
| spellingShingle | Barnes, Cheryl The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Governance New Zealand |
| title | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_auth | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_exact_search | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| title_full | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl, Barnes and Ken, Warren |
| title_fullStr | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl, Barnes and Ken, Warren |
| title_full_unstemmed | The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl, Barnes and Ken, Warren |
| title_short | The Impact of GAAP on Fiscal Decision Making |
| title_sort | impact of gaap on fiscal decision making a review of twelve years experience with accrual and output based budgets in new zealand |
| title_sub | A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand |
| topic | Governance New Zealand |
| topic_facet | Governance New Zealand |
| url | https://doi.org/10.1787/budget-v3-art21-en |
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