Prerequisites for applying accrual accounting in the public sector

被引：19

作者：

Lande, Evelyne ^{[1
]}

Rocher, Sebastien ^{[1
]}

机构：

[1] Univ Poitiers, Poitiers, France

来源：

PUBLIC MONEY & MANAGEMENT | 2011年 / 31卷 / 03期

关键词：

GOVERNMENT;

D O I：

10.1080/09540962.2011.573241

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

引用

页码：219 / 222

页数：4

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