Online Resource
Paris : OECD Publishing
In:
OECD journal on budgeting Vol. 4, no. 1, p. 103-119
ISSN:
1681-2336
Language:
English
Pages:
19 p
Parallel Title:
Parallelausg. Questions soulevées par la budgétisation sur la base des droits constatés
Titel der Quelle:
OECD journal on budgeting
Publ. der Quelle:
Paris : Organisation for Economic Co-operation and Development, 2001
Angaben zur Quelle:
Vol. 4, no. 1, p. 103-119
Keywords:
Governance
Abstract:
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.
DOI:
10.1787/budget-v4-art5-en
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