Format:
19 p
ISSN:
1681-2336
Content:
There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions – most frequently for the recording of interest on the public debt and employee pension costs.
In:
OECD, OECD journal on budgeting, Paris : Organisation for Economic Co-operation and Development, 2001, Vol. 4, no. 1, p. 103-119, 1681-2336
Additional Edition:
Parallelausg. Questions soulevées par la budgétisation sur la base des droits constatés
Language:
English
DOI:
10.1787/budget-v4-art5-en