Accrual Practices and Reform Experiences in OECD Countries

Accrual Practices and Reform Experiences in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2017-02-24

Total Pages: 131

ISBN-13: 9264270574

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This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.