Issues in Accrual Budgeting [E-Book] / Jón R. Blöndal
Blöndal, Jón R..
Paris : OECD Publishing, 2006
19 p.
englisch
10.1787/budget-v4-art5-en
Governance
Full Text
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.