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The OECD Accruals Survey
14th Annual OECD Accruals Symposium

Paris, 3 March 2014

Jón R. Blöndal
Head, Budgeting and Publ...
Definitions
• Core National Governments
– Local / Regional Governments
– SOEs / Commercial Organisations

• Focus on Expen...
Financial Statements

• Full Accruals
–
–
–
–
–
–
–
–

Australia
Canada
Chile
Estonia
Finland
Hungary
Korea
Latvia

-New Z...
Financial Statements

• Full Accruals
–Except Public Service Pensions
– Austria
– Belgium
– Czech Republic
– Denmark

-Fra...
Financial Statements

• Full Accruals
-Except No Capitalisation /
Depreciation of Assets

–Iceland
Financial Statements

• Cash – Transitioning to
Accruals
– Brazil
– China
Financial Statements
• Cash
– Germany
– Greece (ESA95)
– Ireland (Supplemental Accrual Information
Provided)
– Israel
– It...
Financial Statements
• Cash (Continued)
– Mexico
– Netherlands (Agency Reporting on Accruals)
– Norway (Supplemental Accru...
Budgets (Appropriations)

Full Accruals
–Australia
–New Zealand
–United Kingdom
Budget (Appropriations)

• Full Accruals
–Except Public Service Pensions
– Austria
– Belgium
– Denmark
– Switzerland
Budget (Appropriations)

• Full Accruals
-Except No Capitalisation /
Depreciation of Assets
– Chile
– Denmark (Infrastruct...
Budget (Appropriations)
• Full Cash
– Brazil
– Canada
– China
– Czech Republic
- France
– Germany
– Greece
– Hungary

-Ire...
Budget (Appropriations)
• Full Cash (Continued)
–
–
–
–
–

Portugal
Slovak Republic
Slovenia
Spain
Turkey
Budget (Appropriations)
• Cash+
– Estonia (Transitioning to Accruals)
– Finland (Some appropriations on Accruals)
– Italy ...
Conclusion
• Please contact Secretariat to update
information.
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OECD Public Sector Accruals Symposium - Jon Blondal

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This presentation by Jon Blondal was made at the 14th Annual OECD Public Sector Accruals Symposium, Paris 3-4 March 2014. Find out more at http://www.oecd.org/gov/budgeting/14thannualoecdpublicsectoraccrualssymposiumparis3-4march2014.htm

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OECD Public Sector Accruals Symposium - Jon Blondal

  1. 1. The OECD Accruals Survey 14th Annual OECD Accruals Symposium Paris, 3 March 2014 Jón R. Blöndal Head, Budgeting and Public Expenditures
  2. 2. Definitions • Core National Governments – Local / Regional Governments – SOEs / Commercial Organisations • Focus on Expenditures • Accrual Basis – Heritage / Military Assets – “Except Public Service Pensions” • Cash Basis – Obligations / Commitments
  3. 3. Financial Statements • Full Accruals – – – – – – – – Australia Canada Chile Estonia Finland Hungary Korea Latvia -New Zealand -Poland -Sweden -Turkey -United Kingdom -United States
  4. 4. Financial Statements • Full Accruals –Except Public Service Pensions – Austria – Belgium – Czech Republic – Denmark -France -Lithuania -Slovak Republic -Switzerland
  5. 5. Financial Statements • Full Accruals -Except No Capitalisation / Depreciation of Assets –Iceland
  6. 6. Financial Statements • Cash – Transitioning to Accruals – Brazil – China
  7. 7. Financial Statements • Cash – Germany – Greece (ESA95) – Ireland (Supplemental Accrual Information Provided) – Israel – Italy (Supplemental Accrual Information Provided) – Japan (Accrual Basis Statements Also) – Luxembourg (ESA95)
  8. 8. Financial Statements • Cash (Continued) – Mexico – Netherlands (Agency Reporting on Accruals) – Norway (Supplemental Accrual Information Provided) – Portugal (Agency Reporting on Accruals) – Slovenia – Spain
  9. 9. Budgets (Appropriations) Full Accruals –Australia –New Zealand –United Kingdom
  10. 10. Budget (Appropriations) • Full Accruals –Except Public Service Pensions – Austria – Belgium – Denmark – Switzerland
  11. 11. Budget (Appropriations) • Full Accruals -Except No Capitalisation / Depreciation of Assets – Chile – Denmark (Infrastructure and Military Assets) – Iceland
  12. 12. Budget (Appropriations) • Full Cash – Brazil – Canada – China – Czech Republic - France – Germany – Greece – Hungary -Ireland -Israel -Japan -Korea -Latvia -Lithuania -Luxembourg -Mexico -Netherlands -Poland
  13. 13. Budget (Appropriations) • Full Cash (Continued) – – – – – Portugal Slovak Republic Slovenia Spain Turkey
  14. 14. Budget (Appropriations) • Cash+ – Estonia (Transitioning to Accruals) – Finland (Some appropriations on Accruals) – Italy (Supplemental Accrual Information Provided) – Norway (Supplemental Accrual Information Provided) – Sweden (Running Costs on Accruals) – United States (Loan and Guarantee Programmes on Accruals)
  15. 15. Conclusion • Please contact Secretariat to update information.

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