Public Sector Accounting and Auditing in France
Langue
EN
Chapitre d'ouvrage
Ce document a été publié dans
Public Sector Accounting and Auditing in Europe – The harmonization Challenge. 2015p. 75-92
Résumé en anglais
French public administration is organized on two main levels: national and territorial (local and regional levels).
Mots clés en anglais
Public sector accounting
Local governments
Central government
Budgeting
Public sector auditing
EPSAS
IPSAS
Accrual accounting
Accounting harmonization
Accounting reforms
Financial statements
Accounting
Budget
Reforms
Government