Issues in Accrual Budgeting

Jón R. Blöndal

65 citations0/0 files storedOECD Journal on Budgeting

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Fiscal Policies and Political Economy Economic and Fiscal Studies Accounting Theory and Financial Reporting

Abstract

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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2003Accrual Accounting and Budgeting 2003Accrual accounting and budgeting: key issues and recent developments

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