International Federation of Accountants

Supporting International Standards

Accrual Practices and Reform Experiences in OECD Countries

IFAC
Feb 24, 2017 | Surveys & Reports
English

This study, jointly developed by IFAC and the International Organisation for Economic Co-operation and Development (OECD), looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.

 

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