Current State and Latest Developments of Governmental Accounting in Sweden
My intention during this session is to give an overview of central government accounting in Sweden. I will focus on the current situation and latest developments. I will also try to describe some experience we have gained in Sweden and highlight some issues that I find interesting in a government accounting perspective. I shall especially highlight the need to consider special government characteristics when moving towards private sector accounting principles.
KeywordsCash Flow Central Government Intangible Asset State Budget Accounting Principle
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