No. 7 - The Governmental Accounting System in Argentina

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    Surveys & Reports

    IPSASB

    Published: Jan 01, 2004

    ISBN 1-931949-17-4

    English

     

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    No. 7 - The Governmental Accounting System in Argentina

    This Occasional Paper describes the major reforms affecting the federal government of Argentina and the Governmental Accounting System in its migration to accrual accounting. It traces the steps taken in the development and implementation in governmental financial administration in Argentina from 1993 as a consequence of the Government's decision to prepare the financial statements on the accrual basis. The reforms are part of an ongoing evolution to improve and increase efficiency in financial reporting in the public sector.

     

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