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Les statistiques de l’OCDE sur les banques, publiées chaque année sous le titre Rentabilité des banques : Comptes des banques, fournissent un instrument sans équivalent pour analyser l’évolution de la rentabilité des banques dans les pays membres de l'OCDE. Les notes méthodologiques...
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moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level …
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The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...
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