Issues in Accrual Budgeting
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 spe...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2006
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | 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 |
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| Physical Description: | 19 p |