Search results for "accrual accounting"

showing 3 items of 3 documents

Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local

2018

[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…

Convergencia contable internacionalAccrualContext (language use)HarmonizationAccountingSistemas de contabilidad nacionallcsh:Accounting. BookkeepingAccounting0502 economics and businesslcsh:Financelcsh:HG1-9999050602 political science & public administrationESA 95Estadísticas de finanzas públicasInternational accounting convergenceESA 2010FinanceGovernmentSEC-2010SEC-95business.industryNational accountsContabilidad pública05 social sciencesSystems of national accountslcsh:HF5601-5689Government financial statistics0506 political scienceGovernmental accountingAccrual accounting:6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas [CDU]Central governmentAccounting information systemAccountabilityECONOMIA FINANCIERA Y CONTABILIDADContabilidad de devengobusiness050203 business & managementRevista de Contabilidad: Spanish Accounting Review
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Accrual financial reporting in the public sector: is it a reality?

2014

Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…

Marketingfinancial reportinglcsh:CommercePublic AdministrationSociology and Political Sciencecontabilidad de devengogobierno localStrategy and Managementlcsh:Businesscontabilidad del sector públicolcsh:Social Scienceslcsh:Hlcsh:HF1-6182reportes financieros.Accountingaccrual accountinglocal governmentPublic sector accountinglcsh:HF5001-6182
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From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies

2019

The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. …

Settore SECS-P/07 - Economia AziendaleNPM accrual accounting chart of accounts Sicilian Regional public bodies public value
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