Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost...

<title/> Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost...