Financial reporting in Ireland
作者: OECD
刊名: OECD Journal on Budgeting, 2019, Vol.19 (1), pp.107-169
来源数据库: OECD
DOI: 10.1787/ea5cae13-en
关键词: AccountabilityAccrualsFinancial reportingIrelandTransparency
原始语种摘要: The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the Irish Government establish accrual financial statements compliant with international standards for its departments and offices and harmonise accounting standards used by entities within the general government sector. The report notes that accrual data would be a “building block” for richer, more reliable fiscal information, which would, in turn, help formulate improved assumptions for fiscal forecasts and be better equipped to identify fiscal risks. Beyond the adoption of accrual accounting, this...
全文获取路径: OECD  (合作)

  • reporting 申报
  • fiscal 财政的
  • accounting 会计
  • accrual 应计
  • financial 财政的
  • spending 经费
  • adoption 采纳
  • standards 规程
  • sector 
  • information 报告