Prerequisites for applying accrual accounting in the public sector

Abstract

Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

Additional information

Notes on contributors

Evelyne Lande

Evelyne Lande is a professor in management sciences at the University of Poitiers, France.

Sébastien Rocher

Sébastien Rocher is a lecturer at the University of Poitiers, France.