Budgeting for federal insurance and retirement programmes: Cash or Accrual:
Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , , , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2020
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting. |
| Beschreibung: | 1 Online-Ressource (18 p.) 21 x 28cm. |
| DOI: | 10.1787/60e41bf0-en |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061305081 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121513.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2020 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/60e41bf0-en |2 doi | |
| 035 | |a (DE-627-1)061305081 | ||
| 035 | |a (DE-599)KEP061305081 | ||
| 035 | |a (FR-PaOEC)60e41bf0-en | ||
| 035 | |a (EBP)061305081 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a H60 |2 jelc | ||
| 084 | |a H50 |2 jelc | ||
| 100 | 1 | |a Carroll, Megan |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Budgeting for federal insurance and retirement programmes: Cash or Accrual |c Megan, Carroll ... [et al] |
| 264 | 1 | |a Paris |b OECD Publishing |c 2020 | |
| 300 | |a 1 Online-Ressource (18 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 Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting. | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Economics | |
| 650 | 4 | |a Slovak Republic | |
| 650 | 4 | |a United States | |
| 700 | 1 | |a Torregrosa, David |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Gay, Sebastien |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Kiska, Wendy |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Sunshine, Robert |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 20, no. 2 |
| 773 | 1 | 8 | |g volume:20 |g year:2020 |g number:2 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/60e41bf0-en |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-061305081 |
|---|---|
| _version_ | 1816797352231436288 |
| adam_text | |
| any_adam_object | |
| author | Carroll, Megan |
| author2 | Torregrosa, David Gay, Sebastien Kiska, Wendy Sunshine, Robert |
| author2_role | ctb ctb ctb ctb |
| author2_variant | d t dt s g sg w k wk r s rs |
| author_facet | Carroll, Megan Torregrosa, David Gay, Sebastien Kiska, Wendy Sunshine, Robert |
| author_role | aut |
| author_sort | Carroll, Megan |
| author_variant | m c mc |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061305081 (DE-599)KEP061305081 (FR-PaOEC)60e41bf0-en (EBP)061305081 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/60e41bf0-en |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02214caa a22004812 4500</leader><controlfield tag="001">ZDB-13-SOC-061305081</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121513.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2020 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/60e41bf0-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061305081</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061305081</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)60e41bf0-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061305081</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">H50</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Carroll, Megan</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Budgeting for federal insurance and retirement programmes: Cash or Accrual</subfield><subfield code="c">Megan, Carroll ... [et al]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2020</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (18 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">Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting.</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="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Slovak Republic</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">United States</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Torregrosa, David</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gay, Sebastien</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kiska, Wendy</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Sunshine, Robert</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</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. 20, no. 2</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:20</subfield><subfield code="g">year:2020</subfield><subfield code="g">number:2</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/10.1787/60e41bf0-en</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-061305081 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:56:12Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (18 p.) 21 x 28cm. |
| psigel | ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Carroll, Megan VerfasserIn aut Budgeting for federal insurance and retirement programmes: Cash or Accrual Megan, Carroll ... [et al] Paris OECD Publishing 2020 1 Online-Ressource (18 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes' net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting. Finance and Investment Governance Economics Slovak Republic United States Torregrosa, David MitwirkendeR ctb Gay, Sebastien MitwirkendeR ctb Kiska, Wendy MitwirkendeR ctb Sunshine, Robert MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 20, no. 2 volume:20 year:2020 number:2 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/60e41bf0-en Volltext |
| spellingShingle | Carroll, Megan Budgeting for federal insurance and retirement programmes: Cash or Accrual Finance and Investment Governance Economics Slovak Republic United States |
| title | Budgeting for federal insurance and retirement programmes: Cash or Accrual |
| title_auth | Budgeting for federal insurance and retirement programmes: Cash or Accrual |
| title_exact_search | Budgeting for federal insurance and retirement programmes: Cash or Accrual |
| title_full | Budgeting for federal insurance and retirement programmes: Cash or Accrual Megan, Carroll ... [et al] |
| title_fullStr | Budgeting for federal insurance and retirement programmes: Cash or Accrual Megan, Carroll ... [et al] |
| title_full_unstemmed | Budgeting for federal insurance and retirement programmes: Cash or Accrual Megan, Carroll ... [et al] |
| title_short | Budgeting for federal insurance and retirement programmes: Cash or Accrual |
| title_sort | budgeting for federal insurance and retirement programmes cash or accrual |
| topic | Finance and Investment Governance Economics Slovak Republic United States |
| topic_facet | Finance and Investment Governance Economics Slovak Republic United States |
| url | https://doi.org/10.1787/60e41bf0-en |
| work_keys_str_mv | AT carrollmegan budgetingforfederalinsuranceandretirementprogrammescashoraccrual AT torregrosadavid budgetingforfederalinsuranceandretirementprogrammescashoraccrual AT gaysebastien budgetingforfederalinsuranceandretirementprogrammescashoraccrual AT kiskawendy budgetingforfederalinsuranceandretirementprogrammescashoraccrual AT sunshinerobert budgetingforfederalinsuranceandretirementprogrammescashoraccrual |