Benchmarking Guide : Integrating Public Sector Accounting and Government Finance Statistics - Addressing the Differences between International Public Sector Accounting Standards, Government Finance Statistics, and the European System of Accounts (英语)

Public sector accounting (PSA) and government finance statistics (GFS) fulfil different purposes within a holistic public financial management cycle. PSA is focused on recording and presenting financial information on public sector entities’ financial performance and position. In order to bridge the International Public Sector Accounting Standards (IPSAS) input data to GFS, data translation devices need to be developed as support tools for GFS data...
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  • World Bank;

  • 2019/05/31

  • 报告

  • 188776

  • 1

  • 欧洲与中亚区,

  • 欧洲与中亚区,

  • 2024/04/01

  • Disclosed

  • Benchmarking Guide : Integrating Public Sector Accounting and Government Finance Statistics - Addressing the Differences between International Public Sector Accounting Standards, Government Finance Statistics, and the European System of Accounts

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