Pregled bibliografske jedinice broj: 823051
Contemporary government accounting and fiscal consolidation
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)
CROSBI ID: 823051 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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, 17.09.2015. - 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
POVEZANOST RADA
