OECD Journal on Budgeting, Volume 2014 Issue 3

The whole elephant: A proposal for integrating cash, accrual, and sustainability-gap accounts

DOI:https://dx.doi.org/10.1787/budget-14-5jrw6591hns1

Although the budget deficit is much discussed in political debate and economic research, there is no agreement on how it should be measured. There are at least four options, which can be called the cash deficit, the financial deficit, the full-accrual deficit, and the comprehensive deficit ...



Linking

Link to this publication:
Link to this publication with cover:
Link to this page:

Embedding

800
x
600
550
x
700
AUTO
SIZE
Custom:
Width:
Height: