Due to demographic change, the fiscal sustainability of pension schemes financed on a pay-as-you-go (PAYGO) basis is of … international System of National Accounts (2008 SNA), we present a simple framework for accounting of paygo pension schemes using … workers' and pensioners' net liabilities (CWL). Applying this accounting framework using both definitions of liabilities to …

We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …

extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …

macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector's accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government's assets and liabilities, and of its financial …

The transition from cash to accrual accounting is said to change a government's perception of its budget quite … fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years … accounting reform based on econometric analyses seems to be emerging. …

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …