Reforming governmental accounting and budgeting in Europe

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This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe (Germany, Netherlands, Switzerland), Southern Europe (France, Italy, Spain) and the UK and Ireland (UK). Among these countries are the most progressive ones in respect of accrual accounting and budgeting reform. A chapter has been added on the reform of the European Commission's accounting system, which will use International Public Sector Accounting Standards. In addition, the book offers a cross-country study to provide an understanding of the implemented, ongoing and intended accrual accounting and budgeting reforms.