Getting added value out of accruals reforms
Year of publication: |
2018
|
---|---|
Authors: | Moretti, Delphine ; Youngberry, Tim |
Published in: |
OECD journal on budgeting. - Paris : Organisation for Economic Co-operation and Development, ISSN 1681-2336, ZDB-ID 2089476-4. - Vol. 18.2018, 1 (2.10.), p. 114-166
|
Publisher: |
Paris : OECD Publishing |
Subject: | accrual accounting | accrual reform | budgeting | transparency | performance | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Öffentliches Rechnungswesen | Public accounting | Finanzreform | Fiscal reform | Öffentlicher Haushalt | Public budget | Reform | Bilanzpolitik | Accounting policy |
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