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Jaarrekening --- Kasstroom --- Balans (Boekhouden) --- Balans (economie). --- Balans. --- Financiële analyse. --- IAS-normen. --- Jaarrekening. --- Jaarrekeningen. --- Financial analysis --- Accountancy --- jaarrekeningen opstellen --- sociale balans --- corporate governance --- IAS (International Accounting Standards)

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Depuis quelques années, les pouvoirs publics ne peuvent plus nier l'importance des International Public Sector Accounting Standards (IPSAS). Outre l'implémentation – avec un succès inégal – d'un large éventail de nouveaux instruments de management, la comptabilité d'exercice (accrual accounting) a été introduite dans le secteur public comme une manière améliorée de reporting financier. Cela ne veut pas dire pour autant que les pays impliqués actent déjà conformément aux IPSAS. En effet, la mise en oeuvre des normes s'avère plus difficile que prévu. Il se fait qu'en pratique, il n'est pas exclu que des pierres d'achoppement, tant pratiques que conceptuelles apparaissent lors de la période transitoire. Cela explique pourquoi une publication telle que "The Ernst & Young Guide to Applying IPSAS" est bien accueillie, car indispensable. Les IPSAS y sont largement expliqués et "traduits", le cas échéant, en termes des pays concernés.

Audit --- Belgium --- Finance, Public --- Auditing --- Finances publiques --- Vérification comptable --- Accounting --- Standards --- Comptabilité --- Normes --- 657 --- Finances publiques Overheidsfinanciën --- Comptabilité Boekhouding --- Normes Normen --- #SBIB:35H220 --- AA / International- internationaal --- 657.1 --- 657.4 --- Accountancy in de publieke sector (gemeentelijke boekhouding) --- IAS (IPSAS) --- accounting standards --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Methoden en stelsels van boekhouding. --- 657 Accountancy --- Vérification comptable --- Comptabilité --- Accounting firms --- Handbooks, manuals, etc. --- Standards. --- Methoden en stelsels van boekhouding --- Finance, Public - Accounting - Standards --- Droit comptable --- Normes comptables

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Accounting --- Auditing --- Comptabilité --- Vérification comptable --- Law and legislation --- Droit --- 098 Bedrijfskunde --- 657 --- #SBIB:35H220 --- VZW's --- accounting standards --- accounting --- audit --- boekhouding --- budgettering --- financieel management --- financiële analyse --- international accounting --- kostprijscalculaties --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Overheidsmanagement --- Overheidsmanagement: financieel beheer --- Accountancy. --- Overheidsmanagement. --- Overheidsmanagement: financieel beheer. --- 657 Accountancy --- Comptabilité --- Vérification comptable --- Finance [Public ] --- Belgium --- Nonprofit organizations

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This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform?.

Accounting --- Budgeting --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- Public finance accounting --- Financial reporting, financial statements --- Budgeting & financial management --- Accrual accounting --- Fiscal accounting and reporting --- Financial statements --- Accounting standards --- Budget planning and preparation --- Public financial management (PFM) --- Finance, Public --- Budget --- United States

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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Accounting standards --- Accounting --- Accrual accounting --- Budget Systems --- Currencies --- Finance, Public --- Financial reporting, financial statements --- Financial statements --- Fiscal accounting and reporting --- Government and the Monetary System --- Monetary economics --- Monetary Systems --- Money and Monetary Policy --- Money --- National Budget --- Payment Systems --- Public Administration --- Public finance accounting --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Regimes --- Standards --- United Kingdom