Prerequisites for applying accrual accounting in the public sector

Evelyne Lande and Sébastien Rocher

Public Money & Management, 2011, vol. 31, issue 3, 219-222

Abstract: Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

Date: 2011
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DOI: 10.1080/09540962.2011.573241

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