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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Bibliographic Details
Main Author: Blöndal, Jón R.
Format: eBook
Language:English
Published: Paris OECD Publishing 2006
Subjects:
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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520 |a 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