An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022)
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| Názov: | An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022) |
|---|---|
| Autori: | Lequiller, François |
| Informácie o vydavateľovi: | RESuME, 2023. |
| Rok vydania: | 2023 |
| Predmety: | Portugal, Public sector, Statistics, Crédit d'Impôt pour la Compétitivité et l'Emploi, Excessive Deficit Procedure, Procédure de déficit excessif, FOS: Mathematics, Statistiques, Secteur public, France, Statistiques des finances publiques, République tchèque, Government finance statistics, Czech Republic, Eurostat |
| Popis: | This paper is closely inspired by the author's comprehensive paper *Towards convergence between national accounts and public sector accounting standards* published by Eurona, Eurostat’s methodological review, in 2015. The present extract concerns a methodological issue that non-specialists and/or non-practicians of government finance statistics (GFS) generally underestimate, if not ignore: *when should a transaction be recorded?* |
| Druh dokumentu: | Article |
| DOI: | 10.25517/resume-mrcxurp-2023 |
| Prístupové číslo: | edsair.doi...........1c67c6d23c65a271186d6dfeb991c7c0 |
| Databáza: | OpenAIRE |
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| Items | – Name: Title Label: Title Group: Ti Data: An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022) – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Lequiller%2C+François%22">Lequiller, François</searchLink> – Name: Publisher Label: Publisher Information Group: PubInfo Data: RESuME, 2023. – Name: DatePubCY Label: Publication Year Group: Date Data: 2023 – Name: Subject Label: Subject Terms Group: Su Data: <searchLink fieldCode="DE" term="%22Portugal%22">Portugal</searchLink><br /><searchLink fieldCode="DE" term="%22Public+sector%22">Public sector</searchLink><br /><searchLink fieldCode="DE" term="%22Statistics%22">Statistics</searchLink><br /><searchLink fieldCode="DE" term="%22Crédit+d'Impôt+pour+la+Compétitivité+et+l'Emploi%22">Crédit d'Impôt pour la Compétitivité et l'Emploi</searchLink><br /><searchLink fieldCode="DE" term="%22Excessive+Deficit+Procedure%22">Excessive Deficit Procedure</searchLink><br /><searchLink fieldCode="DE" term="%22Procédure+de+déficit+excessif%22">Procédure de déficit excessif</searchLink><br /><searchLink fieldCode="DE" term="%22FOS%3A+Mathematics%22">FOS: Mathematics</searchLink><br /><searchLink fieldCode="DE" term="%22Statistiques%22">Statistiques</searchLink><br /><searchLink fieldCode="DE" term="%22Secteur+public%22">Secteur public</searchLink><br /><searchLink fieldCode="DE" term="%22France%22">France</searchLink><br /><searchLink fieldCode="DE" term="%22Statistiques+des+finances+publiques%22">Statistiques des finances publiques</searchLink><br /><searchLink fieldCode="DE" term="%22République+tchèque%22">République tchèque</searchLink><br /><searchLink fieldCode="DE" term="%22Government+finance+statistics%22">Government finance statistics</searchLink><br /><searchLink fieldCode="DE" term="%22Czech+Republic%22">Czech Republic</searchLink><br /><searchLink fieldCode="DE" term="%22Eurostat%22">Eurostat</searchLink> – Name: Abstract Label: Description Group: Ab Data: This paper is closely inspired by the author's comprehensive paper *Towards convergence between national accounts and public sector accounting standards* published by Eurona, Eurostat’s methodological review, in 2015. The present extract concerns a methodological issue that non-specialists and/or non-practicians of government finance statistics (GFS) generally underestimate, if not ignore: *when should a transaction be recorded?* – Name: TypeDocument Label: Document Type Group: TypDoc Data: Article – Name: DOI Label: DOI Group: ID Data: 10.25517/resume-mrcxurp-2023 – Name: AN Label: Accession Number Group: ID Data: edsair.doi...........1c67c6d23c65a271186d6dfeb991c7c0 |
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| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.25517/resume-mrcxurp-2023 Languages: – Text: Undetermined Subjects: – SubjectFull: Portugal Type: general – SubjectFull: Public sector Type: general – SubjectFull: Statistics Type: general – SubjectFull: Crédit d'Impôt pour la Compétitivité et l'Emploi Type: general – SubjectFull: Excessive Deficit Procedure Type: general – SubjectFull: Procédure de déficit excessif Type: general – SubjectFull: FOS: Mathematics Type: general – SubjectFull: Statistiques Type: general – SubjectFull: Secteur public Type: general – SubjectFull: France Type: general – SubjectFull: Statistiques des finances publiques Type: general – SubjectFull: République tchèque Type: general – SubjectFull: Government finance statistics Type: general – SubjectFull: Czech Republic Type: general – SubjectFull: Eurostat Type: general Titles: – TitleFull: An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022) Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Lequiller, François IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 01 Type: published Y: 2023 Identifiers: – Type: issn-locals Value: edsair |
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