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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
Description
Abstract: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?*
DOI:10.25517/resume-mrcxurp-2023