The limits of accrual accounting applied to public accounts: A French view

Jean-Paul Milot

OECD Journal on Budgeting, 2021, vol. 21, issue 1

Abstract: The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced – and at what cost – or whether the development of a new system built on different principles should be considered.

Keywords: accrual accounting; public accounts; financial accounting; public finances; notes to financial statements; consolidation; contingent liability (search for similar items in EconPapers)
JEL-codes: H50 H61 (search for similar items in EconPapers)
Date: 2021
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