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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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Název:	An important but often ignored accounting issue: the time of recording. Revue ECU/EURO, N°56 (2022)
Autoři:	Lequiller, François
Informace o vydavateli:	RESuME, 2023.
Rok vydání:	2023
Témata:	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
Přístupové číslo:	edsair.doi...........1c67c6d23c65a271186d6dfeb991c7c0
Databáze:	OpenAIRE

Popis
Abstrakt:	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