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Rethinking Public AccountingPolicy and Practice of Accrual Accounting in Government$
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S.K. Das

Print publication date: 2008

Print ISBN-13: 9780195698336

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780195698336.001.0001

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Accrual Accounting in the Swedish Government

Accrual Accounting in the Swedish Government

(p.108) 6 Accrual Accounting in the Swedish Government
Rethinking Public Accounting

S.K. Das

Oxford University Press

This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One reason for this was that no organizational changes were called for, due to the fact that the Swedish administrative structure already had a comprehensive network of agencies functioning autonomously and this was compatible with the adoption of accrual accounting. The other reason for smooth transition was that accrual accounting was implemented only in the agencies and in the whole of government financial statements, but not in the budgetary process. As a result, only minor changes were necessary so far as the budgetary process and the involvement of parliament was concerned.

Keywords:   government accounting, public accounting, Sweden, accounting reforms, budgeting, accrual accounting

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