The Introduction of the Accrual Accounting System in the Local Government in Greece : A Financial Analysis of the Local Authorities in the Prefecture of Achaia

The purpose of this paper is to illustrate the financial position of 16 first-degree local authorities in the Prefecture of Achaia (municipalities) with over 5,000 inhabitants that, according to the Presidential Decree 315/99, are obliged to use the accrual accounting system. These data concern the period 2005 to 2007, which is the first implementation period of the introduction of the double-entry method in local government in Greece

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Year of publication:	2013
Authors:	Kontogeorga, Georgia
Other Persons:	Thanasas, Georgios L. (contributor) ; Tsianti, Vassiliki (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Griechenland \| Greece \| Kommunalverwaltung \| Local government \| Rechnungsabgrenzung \| Accruals and deferrals \| Öffentliches Rechnungswesen \| Public accounting \| Großbritannien \| United Kingdom

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Extent:	1 Online-Ressource (15 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 3rd National Congress of Applied Economics, Greece, Volos 17-18, No. 5 (2013) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 1, 2013 erstellt
Classification:	M41 - Accounting ; H72 - State and Local Budget and Expenditures ; H76 - State and Local Government: Other Expenditure Categories
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013078288