arterioles 发表于 2025-3-25 04:03:58
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Transforming Government Accounting in Japan: Revolution or Fashion?, attention was rarely focused upon accounting. However, in recent public sector reforms accounting has become recognized as an effective tool. Transforming from cash accounting to accrual or corporate accounting is expected to improve the economy, efficiency and effectiveness of performance.Maximizer 发表于 2025-3-26 07:03:26
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Implementing the Municipal Accounting Reform in Franceplementation of this reform have shown the need for a medium-term solution between the traditional budgeting approach focused on the definition of an annual financial balance, and a full accrual accounting, consistent with the standards in use in the corporate sector.