Accrual Practices and Reform Experiences in OECD Countries PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264270574
Category :
Languages : en
Pages : 128

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Book Description
This study 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.

Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages :

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Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Author: Alfred Tat-Kei Ho
Publisher: Routledge
ISBN: 1351055283
Category : Political Science
Languages : en
Pages : 318

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Book Description
Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264176551
Category :
Languages : en
Pages : 209

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Book Description
Health care is one of the largest sectors in OECD countries, and accounts now for over 8% of GDP on average. Reliable international comparisons of health care expenditure levels are increasingly being sought by policy-makers and researchers, as ...

Author: OECD
Publisher: OECD Publishing
ISBN: 9264307958
Category :
Languages : en
Pages : 264

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Book Description
This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts ...

Author: United Nations Conference on Trade and Development (UNCTAD)
Publisher: United Nations
ISBN: 9210476948
Category : Political Science
Languages : en
Pages : 64

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Book Description
This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

Author: Komla Dzigbede
Publisher: Edward Elgar Publishing
ISBN: 1800379714
Category : Political Science
Languages : en
Pages : 459

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Book Description
This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.

Author: Peter Lorson
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9892624645
Category : Business & Economics
Languages : en
Pages : 600

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Book Description
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.

Author: Robert D. Lee Jr.
Publisher: Jones & Bartlett Learning
ISBN: 1284229637
Category : Political Science
Languages : en
Pages : 577

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Book Description
Public Budgeting Systems, Tenth Edition is the most comprehensive and balanced treatment of the current state of budgeting throughout all levels of the United States government. Current and prospective public managers, accordingly, often succeed or fail in their careers based in large part on whether they are intelligent consumers of financial data and have an adequate understanding of the budget process. By providing a detailed overview of all budgeting and financial management, the book enables students to gain an appropriate understanding of a complex topic.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264969446
Category :
Languages : en
Pages : 200

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Book Description
This report presents the results of a study that compares country practices in the management of the financial implications of disasters on government finances for a set of OECD member countries and partner economies particularly exposed to natural hazards.