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• W4225128103 endingPage "520" @default.
• W4225128103 startingPage "511" @default.
• W4225128103 abstract "IMPACTThis article will help preparers and users of public sector accounting information understand why there is a need to ‘translate’ accounting information into fiscal information, and how this translation takes place through several ‘adjustments’. Readers will learn that, in the EU, it is uncommon for fiscal information to be grounded on accrual-based accounting data—particularly in the central government where cash data remain the preferred input. Readers will also learn that, while cash accounting bases generate a somewhat greater need for adjustments before fiscal information is produced, no accounting basis fully embraces the selective interpretation of the accrual principle that underlies the construction of fiscal aggregates. The information produced by fiscal and accounting information systems is unlikely to overlap fully, even if the public sector were to adopt an accrual basis of accounting." @default.
• W4225128103 created "2022-05-01" @default.
• W4225128103 creator A5004562169 @default.
• W4225128103 creator A5018218553 @default.
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• W4225128103 date "2022-04-29" @default.
• W4225128103 modified "2023-10-16" @default.
• W4225128103 title "Selective application of the accrual principle in the construction of government finance statistics: EU evidence" @default.
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• W4225128103 doi "https://doi.org/10.1080/09540962.2022.2065051" @default.
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