Public Sector Accounting and Auditing in France

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Marine Portal: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: French public administration is organized on two main levels: national and territorial (local and regional levels).

Keywords: Public sector accounting; Local governments; Central government; Budgeting; Public sector auditing; EPSAS; IPSAS; Accrual accounting; Accounting harmonization; Accounting reforms; Financial statements; Accounting; Budget; Reforms; Government (search for similar items in EconPapers)
Date: 2015
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Published in Public Sector Accounting and Auditing in Europe – The harmonization Challenge, pp.75-92, 2015, 978-1-137-46133-9. ⟨10.1057/9781137461346_6⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04886510

DOI: 10.1057/9781137461346_6

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