The impact of date of recognition on the consolidated accounts: from reliability to relevance

Sandrine Boulerne (), Evelyne Lande () and Jaouan Fatima
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Sandrine Boulerne: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: This chapter aims to study the impact of choice of obligating event on the relevance of financial information, particularly information on consolidated accounts of the social security funds. A theoretical and pragmatical approach of obligating events lead to the adoption of two notions: "primary obligating event" and "secondary obligating event". The choice between these obligating events doesn't go against the principles of accrual accounting. Numerical simulations realised from 2003 to 2005, on consolidated accounts of social security funds, demonstrate that the "secondary obligating event" eliminate period-end accrual, essentially estimated, and provide relevant accounting data.

Keywords: obligating event; reliability; relevance; accounting information; social security funds. (search for similar items in EconPapers)
Date: 2008
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Published in Implementing Reforms in Public Sector Accounting, 2008

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03418498

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