Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey
Year of publication: |
2016
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Authors: | Moretti, Delphine |
Published in: |
OECD journal on budgeting. - Paris : Organisation for Economic Cooperation and Development, ISSN 1608-7143, ZDB-ID 2045853-8. - 2016, 1, p. 9-27
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Subject: | accrual accounting | accrual budgeting | accounting practices | budgeting | practices | consolidation | external audit | accounting standard setting | Empirische Methode | Empirical method | OECD-Staaten | OECD countries | Steuerreform | Tax reform | Rechnungsabgrenzung | Accruals and deferrals | Öffentliches Rechnungswesen | Public accounting |
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