Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey
by Delphine Moretti
| 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 | Rechnungsabgrenzung | Accruals and deferrals | OECD-Staaten | OECD countries | Öffentliches Rechnungswesen | Public accounting | Rückstellung | Accrual | Haushaltsplanung | Public budgeting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011891635