Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?

When reporting to EUROSTAT for the purpose of deficit assessment, EU member-States follow National Accounts (NA) rules, specifically the European System of National and Regional Accounts. However, the information reported is gathered from Governmental Accounting (GA), namely budgetary reporting. Con...

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Bibliographic Details
Main Author: Jesus, M. A. (author)
Other Authors: Jorge, S. (author)
Format: article
Language:eng
Published: 2015
Subjects:
Budgetary accounting and reporting
Central government deficit/surplus
Governmental accounting
National accounts
Online Access:http://hdl.handle.net/10071/8610
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/8610

Internet

http://hdl.handle.net/10071/8610

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