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230104 ||| eng |
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|a Swarbrick, Alastair
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|a Public accounting reforms in the Western Balkans and European Neighbourhood
|h Elektronische Ressource
|b Guidance for SIGMA Partners
|c Alastair, Swarbrick and Ferdinand, Pot
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| 260 |
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|a Paris
|b OECD Publishing
|c 2022
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| 300 |
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|a 88 p.
|c 21 x 28cm
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| 653 |
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|a Germany
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| 653 |
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|a France
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| 653 |
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|a Montenegro
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| 653 |
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|a Governance
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| 653 |
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|a Netherlands
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| 653 |
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|a Bulgaria
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| 653 |
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|a Morocco
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| 653 |
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|a Georgia
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| 653 |
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|a Serbia
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| 653 |
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|a Estonia
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| 700 |
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|a Pot, Ferdinand
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|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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| 490 |
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|a SIGMA Papers
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| 024 |
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|a /10.1787/505f903e-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/505f903e-en
|x Verlag
|3 Volltext
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|a 320
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|a This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform
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