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The Reform of Governmental Accounting in Spain: Main Tendencies

  • Victor Nicolás Bravo
Chapter

Abstract

Over the last twenty years, a comprehensive process of reform and modernisation of the governmental accounting system has taken place in Spain. The main tendencies of this process are outlined below.

Keywords

Public Sector Public Organisation Accounting Information Cost Accounting Business Corporation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

  1. Revised Text of the General Budgetary Law, approved under the Royal Legislative Decree 1091/1988, 23 September.Google Scholar
  2. Ministerial Order of 28 June 2000, under which accounts are obtained and rendered by means of computerised support for Public Organisations to which the Accounting Rules for the Institutional State Administration are applicable.Google Scholar
  3. Ministerial Order of 12 December 2000 under which the elaboration of the General State Account is regulated.Google Scholar
  4. General Governmental Chart of Accounts. State Public Account Department. Ministry of Finance.Google Scholar
  5. Governmental accounting Principles. Documents 1 to 8. Commission on Governmental accounting Principles and Standards. State Public Account Department. Ministry of FinanceGoogle Scholar
  6. Public Administration cost accounting. CANOA Project. State Public Account Department. Ministry of Finance.Google Scholar

Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Victor Nicolás Bravo

There are no affiliations available

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