uk government accounting

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1、Overviewandcomparisonofpublicaccountingandauditingpracticesinthe27EUMemberStatesPreparedforEurostatFinalReport19December2012ExecutivesummaryExecutivesummaryThisoverviewaimstocollectrelevantinformationon,andcomparetheexistingpublicaccountingandauditingprac

2、ticesforthe27EUMemberStates,forallsubsectorsofgeneralgovernment.Inordertogatheraccountinginformationoneachofthegeneralgovernmentsub-sectors,atwo-wavesurveyapproachwaschosenineachofthe27MemberStates.Thefirstwaveofquestionnaireswassenttorepresentativesofnat

3、ionalaccountingdivisionsineithernationalstatisticaloffices,ministriesoffinanceorpubliccourtsofauditorsineachcountry,togetanoverviewoftheaccountingandauditingarrangementsinplace.Thesecondwaveofquestionnaireswassubmittedtoaccountingandauditingpractitioners,

4、seekingtogetadeeperunderstandingofthecurrentpracticesandreformplans,aswellasconsiderationsaboutIPSAS.TheinformationcollectedencompassesalltheMemberStates.Nevertheless,insomecountriestheinformationcollectedisincompleteinthesensethatitdoesnotcoverallgovernm

5、entsubsectors.Furthermore,totheextentpossible(i.e.whenavailable)theinformationcollectedhasbeensystematicallyvalidatedbynominatedpublicsectorrepresentativesineachcountry.Thisreportreliesentirelyoninformationreceivedandpotentiallyvalidatedbycountryrepresent

6、atives.Accountingarrangements(EU-wide)ThecomparativeanalysisrevealsthattheEuropeangovernmentaccountingarrangementsaregreatlyheterogeneous.Countrieswhichincludeastategovernmenthavethemostcomplexaccountingarrangements.Stategovernmentsusuallyfollowtheirownac

7、countingstandards,mainlyforindependencereasons,andthesestandardscanbeverydifferentfromonestatetoanother.Indeed,inthesamecountrysomestategovernmentsfollowaccrual-basedaccountingwhereasothersusecash-basedaccounting.Thus,theaccountingcomplexityintroducedbyth

8、epresenceofastategovernmentappearstobemoreimportantthanthesimpleinclusionofanadditionallayerofgovernment.Furthermore,stategovernmentstandardsshowlittleresemblancewiththeIPSAS.Amongthecountrieswhichhaveadoptedaccrual