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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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Fiscal cost management : means of using financial and accounting information
Florea, Cristian Florian - In: Academic journal of economic studies 6 (2020) 2, pp. 112-121
Persistent link: https://www.econbiz.de/10012265182
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Australian government balance sheet management
Au-Yeung, Wilson; McDonald, Jason; Sayegh, Amanda - 2006
Persistent link: https://www.econbiz.de/10003342059
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Australian government balance sheet management
Au-Yeung, Wilson; McDonald, Jason; Sayegh, Amanda - In: Fiscal policy and management in East Asia : [NBER-East …, (pp. 225-252). 2007
Persistent link: https://www.econbiz.de/10003599471
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Australian Government Balance Sheet Management
Au-Yeung, Wilson - 2010
Since almost eliminating net debt, the Australian Government%u2019s attention has turned to the financing of broader balance sheet liabilities, such as public sector superannuation. Australia will be developing a significant financial asset portfolio in the %u2018Future Fund%u2019 to smooth the...
Persistent link: https://www.econbiz.de/10012761284
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Australian Government Balance Sheet Management
Au-Yeung, Wilson - 2006
Based on this framework, we find that a Future Fund portfolio that included (amongst other potential investments) domestic nominal securities and equities of selected countries would reduce overall balance sheet risk
Persistent link: https://www.econbiz.de/10012466348
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Does personal background influence a finance minister to cook the books? : an investigation of creative accounting in Swiss cantons
Clémenceau, Maxime; Soguel, Nils - In: Applied economics 49 (2017) 10, pp. 941-953
Persistent link: https://www.econbiz.de/10011811117
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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …
Persistent link: https://www.econbiz.de/10011552679
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Business budgets and accounts : an introduction to management accounting
Edey, Harold Cecil - 1966 - 3. rev. ed
Persistent link: https://www.econbiz.de/10000574423
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Government finance and accounts : background notes
Beard, Geoffrey C. - 1982
Persistent link: https://www.econbiz.de/10003480644