Accrual Practices and Reform Experiences in OECD Countries
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/accrual-practices-and-reform-experiences-in-oecd-countries_9789264270572-en.html
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资源简介：
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.
