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Public accounting reforms in the Western Balkans and European Neighbourhood: Guidance for SIGMA Partners

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.sigmaweb.org/en/publications/public-accounting-reforms-in-the-western-balkans-and-european-neighbourhood_505f903e-en.html
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This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and...
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