Article Dans Une Revue Public Money and Management Année : 2011

Prerequisites for applying accrual accounting in the public sector

Résumé

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.

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Dates et versions

hal-02480846 , version 1 (27-06-2024)

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Évelyne Lande, Sébastien Rocher. Prerequisites for applying accrual accounting in the public sector. Public Money and Management, 2011, 31 (3), pp.219-222. ⟨10.1080/09540962.2011.573241⟩. ⟨hal-02480846⟩
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