France Supports Accrual Accounting For The Public Sector

Calmel Marie-Pierre ()
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Calmel Marie-Pierre: General Secretary, Conseil de normalisation des comptes publics (CNOCP), Paris, France

Accounting, Economics, and Law: A Convivium, 2017, vol. 7, issue 2, 125-129

Abstract: This article explains why France supports accrual accounting for the public sector. The French CNOCP, in producing accounting standards for the public sector, takes into consideration the public sector characteristics which are mentioned in the Conceptual Framework for public accounts. The last part of this article presents the link between budgeting and accounting in the French context.

Keywords: public sector; accrual accounting; power (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:bpj:aelcon:v:7:y:2017:i:2:p:125-129:n:15

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DOI: 10.1515/ael-2017-0019

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