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Why governments should use the government finance statistics accounting system

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Barton, Allan

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In May 2008, the Australian government presented its budget to parliament solely in terms of the IMF Government Finance Statistics (GFS) accounting system; and in December 2008 it announced that all outcome financial statements were also to be GFS based.

dc.contributor.authorBarton, Allan
dc.date.accessioned2015-12-10T22:43:43Z
dc.identifier.issn0001-3072
dc.identifier.urihttp://hdl.handle.net/1885/58285
dc.description.abstractIn May 2008, the Australian government presented its budget to parliament solely in terms of the IMF Government Finance Statistics (GFS) accounting system; and in December 2008 it announced that all outcome financial statements were also to be GFS based.
dc.publisherUniversity of Sydney Press
dc.sourceAbacus
dc.subjectKeywords: Cash and accrual accounting systems; Government Finance Statistics accounting system; Roles of governments
dc.titleWhy governments should use the government finance statistics accounting system
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume47
dc.date.issued2011
local.identifier.absfor150102 - Auditing and Accountability
local.identifier.ariespublicationf5625xPUB436
local.type.statusPublished Version
local.contributor.affiliationBarton, Allan, College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.issue4
local.bibliographicCitation.startpage411
local.bibliographicCitation.lastpage445
local.identifier.doi10.1111/j.1467-6281.2011.00347.x
dc.date.updated2016-02-24T09:24:26Z
local.identifier.scopusID2-s2.0-82855170863
CollectionsANU Research Publications

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