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From cash to accruals in 25 years
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UNSPECIFIED (1998) From cash to accruals in 25 years. PUBLIC MONEY & MANAGEMENT, 18 (2). pp. 7-10. ISSN 0954-0962.
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Abstract
In a personal account, the author looks back over nearly 25 years of public sector accounting in the UK. He reviews the period when accruals accounting began to replace cash accounting in the operational branches of the public sector, and concludes that, for the public sector capital asset and depreciation accounting is the most important innovation. Accrual accounting's impact on 'ex ante' budgeting; funding, pricing and investment may be much more important than on 'ex post' financial reporting and accountability.
Item Type: | Journal Article | ||||
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Subjects: | J Political Science > JF Political institutions (General) | ||||
Journal or Publication Title: | PUBLIC MONEY & MANAGEMENT | ||||
Publisher: | BLACKWELL PUBL LTD | ||||
ISSN: | 0954-0962 | ||||
Official Date: | April 1998 | ||||
Dates: |
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Volume: | 18 | ||||
Number: | 2 | ||||
Number of Pages: | 4 | ||||
Page Range: | pp. 7-10 | ||||
Publication Status: | Published |
Data sourced from Thomson Reuters' Web of Knowledge
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