7 July 2003
The Adoption of Accrual Accounting and Budgeting by Governments (Central, Federal, Regional and Local)
There is an increasing tendency by governments at all levels to move to an accrual basis of accounting for financial reporting purposes with a parallel move to accrual budgeting. FEE welcomes this trend which will enhance the relevance of reported information. FEE is also highlighting the risks inherent in this process, making suggestions as to how they can be safely overcome.
The publication is available in electronic format only.