Moretti, Delphine; Nicol, Scherie; Denis, Emeline; … - In: OECD journal on budgeting 19 (2019) 1, pp. 107-169
The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting … accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial …