An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022)
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| Title: | An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022) |
|---|---|
| Authors: | Lequiller, François |
| Publisher Information: | RESuME, 2023. |
| Publication Year: | 2023 |
| Subject Terms: | 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 |
| Description: | 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?* |
| Document Type: | Article |
| DOI: | 10.25517/resume-mrcxurp-2023 |
| Accession Number: | edsair.doi...........1c67c6d23c65a271186d6dfeb991c7c0 |
| Database: | OpenAIRE |
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