No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook

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    Surveys & Reports

    IPSASB

    Published: Jan 01, 2003

    ISBN 1-887464-99-9

    English

     

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    public sector, IPSASB

    No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook

    This Occasional Paper describes the major reform program for the public sector accounting system implemented by the French Government. The paper highlights some of the key arguments influencing the decision to adopt a new dual system and outlines the steps taken by the French government to move from the current system to an accrual basis for financial reporting. The paper also traces the development and implementation of accrual accounting since 1999 in the central government financial statements, and the evolution of the public sector information system and institutional arrangements to adapt to the new system.

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