The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand

This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...

MoreLess

Year of publication:	2003
Authors:	Barnes, Cheryl ; Warren, Ken
Published in:	OECD Journal on Budgeting. - Organisation de Coopération et de Développement Économiques (OCDE), ISSN 1681-2336. - Vol. 3.2003, 4, p. 7-40
Publisher:	Organisation de Coopération et de Développement Économiques (OCDE)

More details

Extent:	text/html
Type of publication:	Article
Other identifiers:	10.1787/budget-v3-art21-en [DOI]
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008726577