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The limits of accrual accounting applied to public accounts : a French view
Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168
The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...
Persistent link: https://www.econbiz.de/10012522814
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Time to look again at accrual budegting
Warren, Ken - In: OECD journal on budgeting (2014) 3, pp. 113-129
Persistent link: https://www.econbiz.de/10011474883
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Getting added value out of accruals reforms
Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166
accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing … recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL …
Persistent link: https://www.econbiz.de/10012418945
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Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey
Moretti, Delphine - In: OECD journal on budgeting (2016) 1, pp. 9-27
Persistent link: https://www.econbiz.de/10011891635
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The whole elephant: a proposal for integrating cash, accrual and sustainability-gap accounts
Irwin, Timothy C. - In: OECD journal on budgeting (2014) 3, pp. 95-112
Persistent link: https://www.econbiz.de/10011474882
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Budget reform before and after the global financial crisis
Robinson, Marc - In: OECD journal on budgeting (2016) 1, pp. 29-61
Persistent link: https://www.econbiz.de/10011891639
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The reconciliation of primary accounting data for government entities and balances according to statistical measures : the case of the European excessive deficit procedure table 2
Dabbicco, Giovanna - In: OECD journal on budgeting (2013) 1, pp. 31-43
Persistent link: https://www.econbiz.de/10010243674
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Models of public budgeting and accounting reform
Chan, James L. (contributor); Allen, Richard (contributor) - 2002
Persistent link: https://www.econbiz.de/10001728223
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Issues in accrual budgeting
Blöndal, Jón R. - In: OECD journal on budgeting 4 (2004) 1, pp. 103-119
Persistent link: https://www.econbiz.de/10002415185
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Public accountability and government financial reporting
Allen, Tom L. - In: OECD journal on budgeting 2 (2002) Suppl.1, pp. 11-36
Persistent link: https://www.econbiz.de/10001725929