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Issues in Accrual Budgeting

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There would appear to be a growing consensus among OECD member countries concerning the merits of adopting accrual accounting in the public sector. Nearly one‐third of member countries have adopted full accrual accounting and a number of other member countries have adopted accrual accounting for specific transactions ‐ most frequently for the recording of interest on the public debt and employee pension costs.
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Document Type: Review Article

Publication date: October 1, 2004

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