Public sector accounting system reform in Lithuania
Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Knygos dalis / Part of the book
Language:
Anglų kalba / English
Title:
Public sector accounting system reform in Lithuania
In the Book:
Sprawozdawczość i rewizja finansowa : uwarunkowania ekonomiczne, społeczne i regulacyjne / pod redakcją Bronisława Micherdy. Kraków: Wydawnictwo Uniwersytetu Ekonomicznego, 2015. P. 295-304
Notes:
Reikšminiai žodžiai: Finansų valdymas; Kaupimo apskaita; Kaupimo principo apskaita; Viešojo sektoriaus apskaita; Accrual accounting; Financial management; Lithuania; Public sector accounting.
Keywords:
LT
Apskaita / Accounting; Kaupimo principo apskaita; Valdymas / Management.
Summary / Abstract:
ENThe harmonisation of public sector accounting standards within the EU is long overdue. At the same time, harmonised accrual accounting rules are only a necessary requirement to achieve improved financial management within the member states as improving efficiency and effectiveness of financial management is largely dependent on the context in which reforms are implemented. This paper focuses on the reform of budgetary accounting of Lithuania, a country new to the euro zone. Lithuania's success in driving the transformation of public finance management holds many lessons for developing countries. [From the publication]
ISBN:
9788372527103
Permalink:
https://www.lituanistika.lt/content/71874
Updated:
2020-04-18 07:27:42
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