Accrual accounting and the efficiency of the core public sector

Article Abstract:

The utility of applying accrual accounting to the non-commercial core of government depends on the reason for its use. It appears that the application of accrual accounting is not generally not useful in a microeconomic sense. However, use of this accounting methods may be valuable to determine the implications of fiscal policy on intergenerational equity.

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Asset revaluations in the accounts of UK National Health Service Trusts

Article Abstract:

The capital accounting systems used by the National Health Service (NHS) trusts in the UK have several regulatory implications. For example, the trusts must include their capital assets in their balance sheets. The NHS trusts must also be able to break even in their operations. Some of the NHS trusts have not been able to meet these obligations.

Evaluation, United Kingdom. National Health Service, Assets (Accounting)

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Application of accrual accounting in the Australian public sector - rhetoric or reality?

Article Abstract:

A number of reforms form the basis of the accrual accounting system in Australia's public sector. These reforms include accrual management systems, accrual budgeting, accrual financial reporting, and whole of government reporting. More reforms continue to be developed, but there also remain many issues that still need to be resolved.

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