Accrual Budgeting : Experiences of Other Nations and Implications for the United States

Looks at the other nations that have moved toward the fuller use of accrual concepts in budget reporting with an eye to what help their early experiences might offer the U.S. There are significant political, cultural & economic differences between the U.S. & these countries -- Australia, Canada, Iceland, the Netherlands, New Zealand, & the U.K. Nevertheless their early experiences offer some insights as the U.S. considers ways to improve budget recognition of long-term commitments & continues to strive for improvement sin government performance & accountability. Charts & tables.Bonham, Christine E. is the author of 'Accrual Budgeting : Experiences of Other Nations and Implications for the United States', published 2000 under ISBN 9780756700775 and ISBN 0756700779.