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| Format: | Artículo científico |
| Language: | en |
| Published: |
Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
2003
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| Online Access: | https://www.redalyc.org/articulo.oa?id=17404507 |
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Table of Contents:
- Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional Vicente Montesinos Julve Economía y Finanzas rules reforms convergence international governmental accounting In the last years, international governmental accounting standards have been developed, withan especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reformingpublic sector accounting are in progress in different countries and entities, as in the case of the OECD, NATOand European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way tobusiness accounting.During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanishgovernmental accounting. However, the new international developments require a deep reform of our system, inorder to adapt its principles and standards to the new micro and macroeconomic financial reporting requirements.The purposes of this paper are, on the one hand, to present the main features of international trends on governmentalaccounting reforms. On the other hand, it looks for an analysis of the most relevant policies for reformingthe current Spanish system, considering our legal and political framework, as well as our administrative and culturaltraditions. 2003 artículo científico 0213-8093 https://www.redalyc.org/articulo.oa?id=17404507 en http://www.redalyc.org/revista.oa?id=174 CIRIEC-España, Revista de Economía Pública, Social y Cooperativa application/pdf Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative CIRIEC-España, Revista de Economía Pública, Social y Cooperativa (España) Num.45