The rate of implementation of accrual based accounting in the EU public sector

Míra implementace akruálního principu v účetnictví veřejného sektoru států EU

Martin Dvořák

Český finanční a účetní časopis, 2016, vol. 2016, issue 3, 25-37

Abstract: The article deals with the extent of using of accrual based financial reporting in public sector of EU member states. The extent is expressed by the number of member states on the one hand and monetarily through budgetary expenditure on the other hand. Besides, the article describes the current attitude and actions of European institutions to introduce the accrual basis in the public sector at EU level. At the same time the article discusses the specific possibilities of implementation of accrual based accounting with the emphasis on introducing the principles based on International Public Sector Standards (IPSAS).

Keywords: Central government; Municipalities; Accounting basis; IPSAS; Státní správa; Samospráva; účetní báze (search for similar items in EconPapers)
JEL-codes: H83 M41 M48 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.cfuc.478

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