国际货币基金组织：2025年欧盟国家的会计和财政报告（英文版）

This Working Paper explores the relationship between the uptake of accrual basis of accounting in government and the use of the resultant accrual information in fiscal statistics, using the European Union (EU) as a case study. The Paper looks at the current state of accounting practices in the general government sector (GGS) of the 27 EU member states. The study of accounting practice is based primarily on two sources that provided a comprehensive picture of government accounting in all the 2