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Pregled bibliografske jedinice broj: 823051

Contemporary government accounting and fiscal consolidation


Drezgić, Saša; Vašiček, Davor
Contemporary government accounting and fiscal consolidation // Proceedings of Montenegrin International Conference on Entreprenurial Development
Podgorica, Crna Gora, 2015. str. 1-3 (predavanje, nije recenziran, neobjavljeni rad, znanstveni)


Naslov
Contemporary government accounting and fiscal consolidation

Autori
Drezgić, Saša ; Vašiček, Davor

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Izvornik
Proceedings of Montenegrin International Conference on Entreprenurial Development / - , 2015, 1-3

Skup
Montenegrin International Conference on Entreprenurial Development

Mjesto i datum
Podgorica, Crna Gora, 17-18.09.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
Government accounting ; ESA 2010 ; GFSM 2014 ; fiscal consolidation

Sažetak
The paper deals with the latest improvements of government accounting methodology that came out from European System of Accounts 2010 (ESA 2010) and Government Finance Statistics Manual 2014 (GFSM 2014). The main research question is how the changes of government accounting principles and classification affect wider fiscal consolidation efforts particularly emphasised within EU member countries. Based on thorough analysis of the new methodology, the objective of the paper is to provide policy recommendations on introduction of these changes into national accounting systems into the context of preserving the pace of fiscal consolidation and stability of the public finances.

Izvorni jezik
Engleski