Cash or accruals for budgeting? : why some governments in Europe changed their budgeting mode and others not
Year of publication: |
2018
|
---|---|
Authors: | Helden, G. Jan van ; Reichard, Christoph |
Published in: |
OECD journal on budgeting. - Paris : Organisation for Economic Co-operation and Development, ISSN 1681-2336, ZDB-ID 2089476-4. - Vol. 18.2018, 1 (2.10.), p. 91-113
|
Publisher: |
Paris : OECD Publishing |
Subject: | cash budgeting | accrual budgeting | international comparison | Öffentlicher Haushalt | Public budget | EU-Staaten | EU countries | Öffentliches Rechnungswesen | Public accounting | Rückstellung | Accrual |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1787/budget-18-5j8l804pq0g8 [DOI] |
Classification: | H61 - Budget; Budget Systems ; H83 - Public Administration ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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