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Towards a new era in government accounting and reporting
Schumesch, Patrice


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Keywords :
accounting; financial reporting; government
Abstract :
[en] the PwC global survey analyses key aspects of government accounting and financial reporting in terms of three themes. 1- Government accounting and financial reporting, today and tomorrow. The dynamic for accrual accounting. To establisha baseline understanding of current government accounting and reporting rules, as well as budgetary and auditing practices, and show the rends in terms of reform initiatives that are currently in progress around the world. 2- Making the transition to accrual accounting: benefits and challenges. To understand the impact on governments of the transition, or possible transition, to accrual accounting standards based on IPSAS or equivalent and learn more about the resulting benefits and challenges. 3- The future of the government finance function. To put government accounting in the context of the wider finance function and evaluate governments' performance in various aspects of financial management, and get insight into how governments envision moving this forward.
Disciplines :
Accounting & auditing
Author, co-author :
Schumesch, Patrice ;  Université de Liège - ULiège > HEC-Ecole de gestion : UER > UER Finance et Droit
Language :
Title :
Towards a new era in government accounting and reporting
Alternative titles :
[en] PwC global survey on accounting and reporting by central governments
Publication date :
April 2013
Publisher :
PwC, Brussels, Belgium
Number of pages :
Collection name :
Available on ORBi :
since 28 April 2014


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