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Research in Governmental and Nonprofit Accounting, A Research Annual

  • JAI Press Inc. Greenwich/Connecticut 1996. 374 Seiten. Gebunden. ISBN 1-55938-055-1 This paper addresses the contradictions between the theory and practice of the full-accrual basis of national accounting, and the cash basis of governmental accounting. We do this by outlining the systems of national accounting and governmental accounting in Germany and the UK. We then explain the elements of the 1993 System of National Accounts, which we expect to be enforced in the member states of the European Union. Our main conclusion is that the cash basis of governmental accounting provides a weak foundation for national accounting aggregates; moreover, the implementation of SNA 1993 will make the foundations even weaker.

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Metadaten
Place of publication:Greenwich/Connecticut
Editor:James L. Chan, Rowan H. Jones, Klaus Lüder
Document Type:Book
Language:German
Year of Completion:1996
Publishing Institution:Deutsches Forschungsinstitut für öffentliche Verwaltung
Release Date:2016/06/16
Out of Print?:Nein
Documents of the German Research Institute for Public Administration (FÖV):Selbständige Verlagsveröffentlichungen