ISSN:
1681-2336
Language:
English
Pages:
21 p
Parallel Title:
Parallelausg. Comptabilité et budgétisation sur la base des droits constatés : Questions clés et développements récents
Titel der Quelle:
OECD journal on budgeting
Publ. der Quelle:
Paris : Organisation for Economic Co-operation and Development, 2001
Angaben zur Quelle:
Vol. 3, no. 1, p. 43-59
Keywords:
Governance
Abstract:
Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries...
DOI:
10.1787/budget-v3-art4-en
