News

Evidence lining up for accrual accounting benefits, former IPSASB chair says

March 14, 2017

By Emma Rumney, includes "... Some of the most "surprising" results, Bergmann said, came in studies focused on the impact of accruals on users. He highlighted two: one that confirmed voters in Spanish municipalities took accrual fiscal information into account in elections; and another that showed accrual information is the most-used resource in Swiss media coverage of the government's public finances. Noting a challenge also outlined by other speakers during the day, however, Bergmann said that the evidence suggests politicians don't use the information provided by accruals accounting enough. ..."

Read the full article on: Public Finance International

 
 
comments powered by Disqus