Issues in Accrual Budgeting [E-Book] / Jón R. Blöndal
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...
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Full text |
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Personal Name(s): | Blöndal, Jón R.. |
Imprint: |
Paris :
OECD Publishing,
2006
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Physical Description: |
19 p. |
Note: |
englisch |
DOI: |
10.1787/budget-v4-art5-en |
Keywords: |
Governance |
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. |