Exportar Publicação

Jesus, M., Laureano, Raul M. S. & Jorge, S.M. (2016). Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:. 9th International EIASM Public Sector Conference.

M. A. Jesus et al.,  "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:", in 9th Int. EIASM Public Sector Conf., Lisboa, 2016

@misc{jesus2016_1732234963187,
	author = "Jesus, M. and Laureano, Raul M. S. and Jorge, S.M.",
	title = "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:",
	year = "2016",
	howpublished = "Outro"
}

TY  - CPAPER
TI  - Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:
T2  - 9th International EIASM Public Sector Conference
AU  - Jesus, M.
AU  - Laureano, Raul M. S.
AU  - Jorge, S.M.
PY  - 2016
CY  - Lisboa
AB  - Having a deficit limit, EU countries are compelled to attain such objective and therefore will eventually choice any instrument to reach its accomplishment. This paper argues that accounting discretion might be used by countries in managing adjustments made when translating data from Governmental Accounting (GA) into National Accounts (NA) as to window-dress their final deficit/surplus reported to EUROSTAT. Assuming that managing the final deficit could be every country’s aim, it shows that certain circumstances might facilitate the use GA-NA ‘adjustments discretion’.
ER  -