Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey:
Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. Thi...
Gespeichert in:
| Beteilige Person: | |
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| Format: | Elektronisch Buchkapitel |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2016
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| Schlagwörter: | |
| Links: | https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq https://doi.org/10.1787/budget-16-5jlv2jx2mtzq |
| Zusammenfassung: | Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting |
| Umfang: | 1 Online-Ressource (20 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-16-5jlv2jx2mtzq |
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| spelling | Moretti, Delphine Verfasser aut Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine Moretti Paris OECD Publishing 2016 1 Online-Ressource (20 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting Finance and Investment Governance https://doi.org/10.1787/budget-16-5jlv2jx2mtzq Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Moretti, Delphine Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Finance and Investment Governance |
| title | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_auth | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_exact_search | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_full | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine Moretti |
| title_fullStr | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine Moretti |
| title_full_unstemmed | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey Delphine Moretti |
| title_short | Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey |
| title_sort | accrual practices and reform experiences in oecd countries results of the 2016 oecd accruals survey |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
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