Accrual Basis in the Public Sector and Government Gross Debt Development

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F12%3A00477100" target="_blank" >RIV/60162694:G42__/12:00477100 - isvavai.cz</a>
Result on the web
<a href="http://vavtest.unob.cz/registr" target="_blank" >http://vavtest.unob.cz/registr</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Accrual Basis in the Public Sector and Government Gross Debt Development
Original language description
The paper deals with a state of accrual basis implementation in both budgeting and accounting of the public sector. While a vast majority of developed countries has decided to adopt accrual basis to accounting of the public sector entities so far, its implementation in budgeting seems to be still rare. The first part of the paper describes a state of accrual basis implementation in the public sector accounting of developed countries. The second part of the paper concentrates on an analysis of accrual basis implementation in budgeting and a brief description of the government gross debt development and its possible connection with a state of accrual principle implementation in the public sector.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
KA - Militarism
OECD FORD branch
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Project
<a href="/en/project/GAP403%2F10%2F0609" target="_blank" >GAP403/10/0609: Accrual Budgeting and Accounting at the Department of Defence of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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