Issues in Accrual Budgeting

Jón R. Blöndal

OECD Journal on Budgeting, 2006, vol. 4, issue 1, 103-119

Abstract: There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one-third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions – most frequently for the recording of interest on the public debt and employee pension costs.

Date: 2006
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