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180616 ||| eng |
100 |
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|a Blöndal, Jón R.
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245 |
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|a Issues in Accrual Budgeting
|h Elektronische Ressource
|c Jón R., Blöndal
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246 |
2 |
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|a Questions soulevées par la budgétisation sur la base des droits constatés
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260 |
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|a Paris
|b OECD Publishing
|c 2006
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300 |
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|a 19 p
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653 |
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|a Governance
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041 |
0 |
7 |
|a eng
|2 ISO 639-2
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989 |
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|b OECD
|a OECD Books and Papers
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024 |
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|a /10.1787/budget-v4-art5-en
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773 |
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|t OECD Journal on Budgeting
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856 |
4 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/budget-v4-art5-en
|x Verlag
|3 Volltext
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082 |
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|a 320
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|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
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