Prerequisites for applying accrual accounting in the public sector

Évelyne Lande () and Sébastien Rocher ()
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Évelyne Lande: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Sébastien Rocher: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

Keywords: public sector accounting; accrual accounting (search for similar items in EconPapers)
Date: 2011-05
Note: View the original document on HAL open archive server: https://hal.science/hal-02480846v1
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Citations: View citations in EconPapers (5)

Published in Public Money and Management, 2011, 31 (3), pp.219-222. ⟨10.1080/09540962.2011.573241⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02480846

DOI: 10.1080/09540962.2011.573241

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