Surveys & Reports
Published: Jan 01, 2003
Find more publications & resources related to:
Public Sector/Sovereign Debt
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.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.