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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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2015
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| Texto completo: | http://hdl.handle.net/10071/8610 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/8610 |