Add to ORKGLa modernización de la contabilidad pública ha llevado consigola implantación de información financiera basada en el principio dedevengo. No obstante, en algunos países europeos, como por ejemplo España,el presupuesto continúa elaborándose mediante el criterio de caja ocaja modificada y por consiguiente ambos sistemas coexisten. Esto puedeconvertirse en un problema para la implantación real del principio de devengo.Este artículo analiza las diferencias que existen en la práctica entreel resultado presupuestario y el resultado económico, con el objetivo deevidenciar si realmente existen diferencias significativas entre uno y otro yponer así de manifiesto en qué medida la contabilidad de devengo ha sidoimplementada de forma real
This paper seeks to measure the degree of accrual implementation in EU local government accounting s...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
RESUMEN: El tema de este trabajo es la contabilidad en los ayuntamientos como entidades públicas loc...
Although modernization of governmental accounting has led to the implementation of accrual financial...
Although modernization of governmental accounting has led to the implementation of accrual financial...
The main aim of this paper is to attest to the foremost role of accruals in achieving the public man...
Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems ...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
The development reached by public accounting systems over the last few years has been in tense, both...
This paper analyses the way the budget works using the accrual system method as a basic hypothesis i...
Governmental Accounting (GA) and National Accounts (NA) are two reporting systems that, although aim...
Para conocer el impacto de la contabilidad en base de devengo y de las Normas Internacionales de Con...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
This article discusses the international harmonization of ac- counting standards and, in particular,...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
This paper seeks to measure the degree of accrual implementation in EU local government accounting s...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
RESUMEN: El tema de este trabajo es la contabilidad en los ayuntamientos como entidades públicas loc...
Although modernization of governmental accounting has led to the implementation of accrual financial...
Although modernization of governmental accounting has led to the implementation of accrual financial...
The main aim of this paper is to attest to the foremost role of accruals in achieving the public man...
Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems ...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
The development reached by public accounting systems over the last few years has been in tense, both...
This paper analyses the way the budget works using the accrual system method as a basic hypothesis i...
Governmental Accounting (GA) and National Accounts (NA) are two reporting systems that, although aim...
Para conocer el impacto de la contabilidad en base de devengo y de las Normas Internacionales de Con...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
This article discusses the international harmonization of ac- counting standards and, in particular,...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
This paper seeks to measure the degree of accrual implementation in EU local government accounting s...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
RESUMEN: El tema de este trabajo es la contabilidad en los ayuntamientos como entidades públicas loc...