Implementing the Municipal Accounting Reform in France
France has implemented since 1994 a reform of its municipal accounting legislation, towards a better accrual accounting system. The elaboration and implementation of this reform have shown the need for a medium-term solution between the traditional budgeting approach focused on the definition of an annual financial balance, and a full accrual accounting, consistent with the standards in use in the corporate sector.
KeywordsLocal Authority Accounting System Public Accountant Fiscal Revenue Local Budget
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